Hi Khalid ,
Sorry , but the problem still remains ; when ever the minutes are 10 , 20 , 30 , 40 or 50 , which means the decimal number is .1 , .2 , .3 , .4 or .5 , the conversion will go wrong.
The only way is to do the mathematics ; convert the integer portion separately and the decimal portion separately , as in :
=(INT(decimalnumber) + MOD(decimalnumber,1)*100/60)/24
Format the cell which has the above formula the way you want to.
Narayan