I strongly urge you read Skip's FAQ about how times work in Excel, but to answer your question directly:
150 represents 150 days. So 150/24=150 hours.
There are 60 hours in a minute. 24*60=1440. So 150/1440=150 Minutes.
There are 60 minutes in a second. 24*60*60=86400. So 150/86400=150 seconds.
Let's say your 150 is in cell A1. In cell A2, type in
[COLOR=blue white]=A1/86400[/color]
The answer will be [COLOR=blue white]0.001736[/color].
Now right click in that cell and choose Format Cells. Select Custom from the list on the left. In the box at the top right, type in m:ss.
Now the cell displays 2:30 and is actually stored as time, so you can do arithmetic on!
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