BOAC 
thank you sir, good to see you are still around.
I'm supposed to be going towards retirement but have never been busier in my life.
There is even a threat to get me back in the cockpit, but it's not for any of my doubtful pilotage skills but for the fact that now if you have a pulse and a license you're useful. But I'm sure I'm more effective on the ground now. Having said that I'm pretty fascinated by some of the glass stuff and the latest FMS gear with HUD n stuff even makes an old duffer look cool.
stickyb thank you too, you're right the negative time returns ####. which is untidy but it does the job and I have hidden it any way. I only needed it for the calc. A colleague has given me a macro =IF(F7<0,G7-TIME(ABS(F7),0,0),G7+TIME(F7,0,0)) which works well but a bit clumsy for what I want. I am thanks to you and me old mate BOAC on the right track and with Office 2007 it's almost like taking candy off'n a baby. So far anyway.
I am working towards a GMT based thingy returning local time but just have'nt had the time to work it through.
Damned clever stuff this Excel but it can be really dumb too unless you are a Microsoft Certified Engineer.
