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It depends on what you want to do. If it was a case of comparing the time in column A to see if it is later than the corresponding one in column B, you could have a formula like this, which would be copied down in another colum:

=IF(A2>B2, "First time is later", "Second time is later")

It is important to note that because of the way dates and times are actually stored in a number format counting from the start of 1900, sometimes they don't always work out as you expect them. Because of this, you need to test your formulas with dates, and particularly with times, very carefully.

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Q: How do you use an IF function in Excel to compare separate date and time columns with other date and time columns?
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