If you can use programming, you could adapt the technique shown he

http://www.contextures.com/xlcomments03.html#Number

MattThom wrote:
I suggest allowing comments to be identified by a superscripted number or
symbol in the cell so that, when we print, we can leave out gridlines and
column and row labels. Currently the "end of sheet" option for printing
comments identifies comments by column-row cell name, which obliges us to
print column-row labels on the sheets whether that looks good or not.

If we could use superscripts, we should also be able to choose whether to
print comments at the bottom of each page like footnotes, or at the end like
endnotes. -mt

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