Here is a VBA macro that expects the one minute data to be in Column A and the one second data in Column B and it pokes the results in Column C.
Option Explicit
Public Sub PopulateColumnC()
Dim Row As Integer
Dim m1 As Integer
Dim m2 As Integer
Dim y As Integer
Dim f As Single
Dim f1 As Single
Dim f2 As Single
Dim f3 As Single
Dim d As Single
Dim s As Single
With Sheet1
Row = 1
m1 = 1
m2 = 2
s = 0#
f3 = 0#
Do
f1 = .Cells(m1, 1).Value
f2 = .Cells(m2, 1).Value
If f2 <> 0# Then
d = (f2 - f1) / 60#
For y = 1 To 60
.Cells(Row, 3).Value = f3
f3 = f3 + d
Row = Row + 1
Next y
End If
m1 = m1 + 1
m2 = m2 + 1
Loop Until f2 = 0#
End With
End Sub
Note: The text is lost in translation. It actually reads "If f2 is not equal to 0# Then"