This function, returns the decimal number for a particular time. If the cell format was General before the function was entered, the result is formatted as a date. The decimal number returned by TIME is a value ranging from 0 to 0.00000000, representing the times from 00:00:00 to 23:59:59. Syntax: TIME(hour, minute, second) All the three agruments must a number from 0 to 32767. hour - Any value greater than 23 will be divided by 24 and the remainder will be treated as hour value. minute - Any value greater than 59 will be converted to hours and minutes. second - Any value greater than 59 will be converted to hours, minutes and seconds. Example: =TIME(12,0,0) returns the decimal part of the day 0.5.