You can retrieve the text from a comment with a userdefined function like:

Option Explicit
Function GetComment(FCell As Range) As Variant
Application.Volatile

Set FCell = FCell(1)

If FCell.Comment Is Nothing Then
GetComment = ""
Else
GetComment = FCell.Comment.Text
End If

End Function

Then you can use it like any other function:

=getcomment(a1)

But be aware that the function won't evaluate when you just change the comment.
It'll be correct when excel recalculates. (Hit F9 to force a recalc.)

If you're new to macros, you may want to read David McRitchie's intro at:
http://www.mvps.org/dmcritchie/excel/getstarted.htm

Ralph Heidecke wrote:

is there a way to extract the comments associated with a cell and display
them in another cell via a formula?

--

Dave Peterson