<p>I am using MS SQL Server 2005, I have dates stored in epoch time (starting 1970) I need to create a statement that will affect any record that has not been updated in the last 24 hours.</p>

You can convert from SQL Server DateTime to Epoch time by calculating the number of seconds that have elapsed since Jan 1, 1970, like this.
```
Select DateDiff(Second, '19700101', GetDate())
```
To get rows from the last 24 hours....
```
```
Select Columns
From   Table
Where  EpochColumn Between DateDiff(Second, '19700101', GetDate()) And DateDiff(Second, '19700101, GetDate()-1)
```
```