Browse through this.

http://www.google.com/groups?as_epq=...n&num=50&hl=en

HTH
Paul
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Be advised to back up your WorkBook before attempting to make changes.
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I would like to be able to change the color of the cell
comment indicator via programming (e.g. red, yellow, green
depending on severity of a particular comment). I see no
object reference to the color of the indicator nor have I
been able to come up with any workaround... any ideas out
there on how to do this?

I am very surprised that Excel would not give you the
ability to do this.