Try the following section of code from Debra Dalgliesh's website http://www.contextures.com
List Comments on New Sheet
Sub showcomments()
'posted by Dave Peterson 2003-05-16
Application.ScreenUpdating = False
Dim commrange As Range
Dim cmt As Comment
Dim curwks As Worksheet
Dim newwks As Worksheet
Dim i As Long
Set curwks = ActiveSheet
On Error Resume Next
Set commrange = curwks.Cells _
.SpecialCells(xlCellTypeComments)
On Error GoTo 0
If commrange Is Nothing Then
MsgBox "no comments found"
Exit Sub
End If
Set newwks = Worksheets.Add
newwks.Range("A1:E1").Value = _
Array("Number", "Name", "Value", "Address", "Comment")
i = 1
For Each cmt In curwks.Comments
With newwks
i = i + 1
On Error Resume Next
.Cells(i, 1).Value = i - 1
.Cells(i, 2).Value = cmt.Parent.Name.Name
.Cells(i, 3).Value = cmt.Parent.Value
.Cells(i, 4).Value = cmt.Parent.Address
.Cells(i, 5).Value = Replace(cmt.Text, Chr(10), " ")
End With
Next cmt
newwks.Cells.WrapText = False
newwks.Columns.AutoFit
Application.ScreenUpdating = True
End Sub
This should give you a good start.