If you're talking about making them into actual comments, as in the little
bubbles that pop up when you hover over a cell, then it'd be something like
this:

Let's assume you've got cells in the range A1:B7. Here's the code:

Sub Macro1()
'
' Macro1 Macro
'

'
For Each c In [A1:B7].Cells
c.AddComment
c.Comment.Visible = False
c.Comment.Text Text:=c.Value
Next
End Sub

If you want to clear the cells after you add the comments, add this line
before "Next":

c.Value = ""

Hope that's what you're looking for.

"Ryan" wrote:

I have a HUGE access database and want to put it into excel. So, I did an
export. Some of the cells have around 350 characters in them and I'd like to
turn those cell contents into "comments" instead. Is there a macro that will
do this for me? It would save me a TON of time.