There are instructions here for adding a picture to a comment:

http://www.contextures.com/xlcomments02.html#Picture

chemchick wrote:
I have numerous pictures that I would prefer to have only shown in the
comment box. Is it possible to embed a picture into a comment box? I really
have no idea how to go about this.

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Debra Dalgleish
Contextures
http://www.contextures.com/tiptech.html