On Sat, 21 Feb 2009 19:18:01 -0800, JLGWhiz
wrote:

To clear contents and comments:
Sub dk()
ActiveSheet.UsedRange. _
SpecialCells(xlCellTypeComments).Delete
End Sub

To clear comments only:

Sub sl()
Dim c As Comment
For Each c In ActiveSheet.Comments
If Not c Is Nothing Then
c.Delete
End If
Next
End Sub

I found that both routines c.Delete removes the comment
completely.

Cheers - Kirk