This code can be use to Format a Comment , you can make your excel cell comment bit beautiful by using below code
Sub FormatComment()
Dim rngRange As Range
Dim rngCell As Range
Dim objCom As Comment
Set rngRange= Range(“rngRange”)
For Each rngCell In rngRange
rngCell.Comment.Delete
Set objCom = rngCell.AddComment
With objCom
With .Shape
.AutoShapeType = 5
.Fill.ForeColor.RGB = RGB(120, 120, 120)
.Fill.UserPicture “C:\Users\XL_LOVER\Desktop\546724.jpg”
.Height = 100
.Width = 100
End With
End With
Next rngCell
End Sub
You can download the .xlsm from here
Rajan.