If you want to convert a number of seconds to a time in Excel, the easiest way is to:
Format the result as a time.
(To format an Excel cell to display a time, select the cell and then select the 'Time' format from the drop-down menu in the Home tab of the Excel ribbon).
This method of converting a number of seconds to a time works because dates and times in Excel are stored as simple decimal values, with one day represented by the decimal value 1.0, and one second represented by the decimal value 1/86400 (i.e. 1.0 divided by the number of seconds in a day).
Therefore, any number of seconds can be converted into an Excel time using the formula:
Note that, in order to display the values in column B of above spreadsheet as times, the cells must be formatted as times.
If you require a greater selection of time formats, you may prefer to apply cell formatting using the 'Format Cells' dialog box:
It is likely that the standard time format (applied when you use the ribbon option to format a time) will only display times up to 24 hours.
However, If you use the 'Format Cells' dialog box to format your cell(s), when you select the Time option from the 'Categories:' list, a further 'Type' list will appear on the right hand side of the dialog box (shown below).
From within the 'Type' list, select a time format that displays an hour value that is greater than 24, before clicking on the OK button, to close the dialog box.
See also, the page on How to Convert a Time To Decimal.