Use the mktime function. Here is a sample code:
<?php
// mktime(hour, minute, second, month, day, year)
$timeone = mktime(23, 45, 0, 1, 22, 2001);
$timetwo = mktime(0, 0, 0, 3, 26, 2001);
$diff = $timetwo - $timeone;
print $diff/60 . " minutes";
?>
The output is:
89295 minutes
mktime returns the UNIX timestamp (number of seconds since jan1, 1970). so all you do is find the seconds difference between two dates and divide by 60 to minutes.
hope it helps,
-sridhar