Nice one Ken!
Here is an addition to your code that will resize the comment box also:
Sub Formulas()
Dim cel As Range
Dim com As String
On Error Resume Next
Application.ScreenUpdating = False
For Each cel In ActiveSheet.UsedRange.SpecialCells(xlCellTypeFormulas, 23)
With cel
If cel.Comment.Text = "" Then
.AddComment
.Comment.Visible = True
.Comment.Text Text:=.Formula
.Comment.Shape.ScaleHeight 0.27, msoFalse, msoScaleFromTopLeft
End If
End With
Next cel
Application.ScreenUpdating = True
End Sub
The only thing this really won't do, is adjust if you already have a comment in a cell with a formula. Also if you have formulas in consecutive columns (on the same row) as the comment fields will most likely overlap each other.