>Depends on what and where you want to do I think. As you know already my suggestion is to use a much longer but safer one.
>Cetin

tnSeconds = val(inputbox('Type seconds'))
set hours to 24
set seconds on
=messagebox( ttoc(ctot('0') + m.tnSeconds,2))
=messagebox(substr(ttoc({^2006/01/01 00:00:00} + m.tnSeconds,3),12))

I've compared both functions and his just one function longer but settings independent. So, I went with Sergey's implementation.

Thanks again for your help.