Sub ShowCommentsNextCell()
'based on code posted by Dave Peterson 2003-05-16
  Application.ScreenUpdating = False

  Dim commrange As Range
  Dim mycell As Range
  Dim curwks As Worksheet
  
  Set curwks = ActiveSheet

  On Error Resume Next
  Set commrange = curwks.Cells _
      .SpecialCells(xlCellTypeComments)
  On Error GoTo 0

  If commrange Is Nothing Then
     MsgBox "no comments found"
     Exit Sub
  End If

  For Each mycell In commrange
     If mycell.Offset(0, 1).Value = "" Then
      mycell.Offset(0, 1).Value = mycell.Comment.Text
     End If
  Next mycell

  Application.ScreenUpdating = True

End Sub