As answered at your earlier posting:

To change the default font size (this will also change the settings
for tooltips in Excel and other programs):

Right-click on the desktop, and choose Properties
On the Appearance tab, click Advanced.
From the Item dropdown, choose Tooltip
Choose a font Size, click OK, click OK

(Note: selecting a font type here will not affect the
default font used in Excel's comments)

JEN wrote:
I would like to change the font setting on the comment box so that every time
I create a comment box it defaults to the font style and size I setup.


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