====== Converting Unix Timestamps ======
Unix time is defined as the number of seconds since midnight (GMT time) on January 1, 1970 -- also known as the Unix epoch. 

For example, here's the Unix timestamp for August 4, 2008 at 10:19:08 pm (GMT):
<file>
1217888348
</file>
To create an Excel formula to convert a Unix timestamp to a readable data and time, start by converting the seconds to days. This formula assumes that the Unix timestamp is in cell A1:
<file>
''(((A1/60)/60)/24)
</file>
Then, you need to add the result to the date value for January 1, 1970. The modified formula is:
<file>
''(((A1/60)/60)/24)+DATE(1970,1,1)
</file>
Finally, you need to adjust the formula for the GMT offset. For example, if you're in New York the GMT offset is -5. Therefore, the final formula is:
<file>
''(((A1/60)/60)/24)+DATE(1970,1,1)+(-5/24)
</file>
A simpler (but much less clear) formula that returns the same result is:
<file>
''(A1/86400)+25569+(-5/24)
</file>
Both of these formulas return a date/time serial number, so you need to apply a number format to make it readable as a date and time. 

-- Main.FredPettis - 2011-02-15