COMMENTGET

COMMENTGET(rgeCell)
Returns the comment associated with a particular cell.

rgeCell

The cell containing the comment

REMARKS
Also need NOTEGET

Public Function COMMENTGET( _ 
         ByVal rgeCell As Range) _ 
         As Text 

   COMMENTGET = rgeCell.Comment.Text 
End Function

For instructions on how to add this function to a workbook refer to the page under Inserting Functions