Insert Comment - Right click comment and select Format Comment
Colors and Lines / Color DropDown / Fill effects option / Picture tab / Select
Picture / Choose picture and hit Insert
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Regards
Ken....................... Microsoft MVP - Excel
Sys Spec - Win XP Pro / XL 00/02/03
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It's easier to beg forgiveness than ask permission

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Kato said:
I thought I had read that it is possible to insert a .jpg file in a comment
box. But, I can't find any info. on how to do so, or to verify if it's even
possible. I'm running the excel version that came with my 2003 MS Office basic.
Thanks.