You could add a row above the heading row, and insert the comments there.
Or, right-click on a heading cell that contains a comment, and choose
Show Comment.

Frederic wrote:
Once I have protected my worksheet I am unable to view the comments of first
raw, as I have also a filter built in.
Is there a way of enabling viewing my comments simultaneously still applying
the filter through some simple code, as I afraid I am pretty new to VBA?
Any advise would be very much appreciated.


--
Debra Dalgleish
Excel FAQ, Tips & Book List
http://www.contextures.com/tiptech.html