Dan Guzman - Not the MVP (11/18/2009)
Interesting, I got this wrong because in Excel 434115 = July 24th 3088, not the 26th. Why there is a difference of 2 days over a 1100+ year gap is beyond me. Sum of leap minutes?
This made me curious, so I decided to look into it. I copied the results of a query on my numbers table (converting each number to it's corresponding date) into Excel, and converted the "number" column to a date column. It appears that this inconsistency is due to two differences. The first is that in SQL 0=1900-1-1, but in Excel 1=1900-1-1. The second is that EXCEL incorrectly thinks 1900 was a leap year. So, after 59 (1900-03-01 in SQL, 1900-02-28 in EXCEL), all of the first 1,000,000 integers to dates are off by 2. (I didn't check beyond 1,000,000, but I'm guessing it holds true until other boundary conditions apply).
So, I suppose this is a cautionary tale of how to transfer date/time data between systems!