Got it - three adjacent columns - first (A1) has data; B1 - format as Date (ex. Thursday, November 4, 2010) and C1 as time (1:30:55 PM)
Data in A1; =A1/86400000+DATE(1970,1,1) in B1; =B1-Time(4,0,0) in C1
example:
<table x:str="" style="border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0" height="32" width="480"><col style="width: 85pt;" width="113"><col style="width: 143pt;" width="190"><col style="width: 74pt;" width="99"><tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt; width: 85pt;" x:num="1288846934594" align="right" height="17" width="113">1.28885E+12</td> <td class="xl24" style="width: 143pt;" x:num="40486.209891134262" align="right" width="190">Thursday, November 04, 2010</td> <td class="xl25" style="width: 74pt;" x:num="40486.043224467598" width="99"> 1:02:15 AM</td> </tr></table>Thanks again. Hope this helps others also.
Tim