In the new Google sheets there\'s a way of formatting a number as a duration. Format -> Number -> Duration.
1
24:00:00
The answer from Hot Licks and spex worked for me in Google sheets - enclosing the h in [] , as in TEXT(A2,"[h]:mm:ss"), allows a duration larger than 24 hours. Without the [], 28 hours shows up as 4, with the [h], 28 hours shows as 28.
h
[]
TEXT(A2,"[h]:mm:ss")
[h]