Sorry if this is the same thing but it's late and I'm not about to strain my noodle anymore tonight. Here's a hack (probably not as good as ssanfu's) and you might or might not have to worry about the order of values since it uses DateDiff. Afraid I'm done for the night. Still think the right way is to include the date portion in the table field(s).
Code:
Sub testTime()
Dim dteEnd As Date, dteStart As Date
Dim sngElapsed As Single
dteEnd = TimeSerial(130 \ 100, 130 - (100 * (130 \ 100)), 0)
dteStart = TimeSerial(2200 \ 100, 2200 - (100 * (2200 \ 100)), 0)
sngElapsed = Round(DateDiff("n", dteStart, TimeSerial(23, 59, 59)) / 60) + DateDiff("n", TimeSerial(0, 0, 1), dteEnd) / 60
Debug.Print sngElapsed
End Sub
? 3.5