In Excel dates are stored as the number of days since Dec 31, 1899, with 1900
(erroneously) treated as a leap year.
Let's say the Palm Pilot system is the one that expresses a date as the number
of seconds since Jan 1, 1970, 0:00, and you have that number in A1. You
convert seconds to days by dividing by 86,400 (the number or seconds in a
day), then add Excel's number for the date Jan 1, 1970.
So the formula is
On Sun, 18 Sep 2005 23:11:33 GMT, "Mac Lingo" < XXXX@XXXXX.COM >