Pasting a Comment into Your Worksheet

The task is relatively simple if you have a few cells to process. In case of large number of cells to process, a macro may be handy. In addition if the comments contain line feed characters you may need to split them to individual cells.
The following macro does the job.

Sub comments_to_cells()

'Macro written 10/12/2009 by Thomas Papavasiliou

'This macro, based on the selected single column area, selects the cells containing comments
'Transfers, as text, each comment to an empty to the right column, replacing [space] and line feed [chr$(10)] characters by #
'Finally splits the new column's contents, to cells using [#] as split character

'Getting data of used area and selection
With ActiveSheet.UsedRange
sr = .Row
sc = .Column
er = .Rows.Count + sr - 1
ec = .Columns.Count + sc - 1
End With

ad0 = Selection.Address
C = Range(ad0).Column

'Single column selection control
If Range(ad0).Columns.Count > 1 Then
msg = "Selection extends to more than one column. Macro ends"
ttl = "Large selection..."
MsgBox msg, vbOKOnly + vbCritical, ttl
Exit Sub
End If

'First part. Selecting cells containing comments and replacing space or chr(10) characters with #
On Error Resume Next
Selection.SpecialCells(xlCellTypeComments).Select

'No comment cell containing selection control
If Selection.SpecialCells(xlCellTypeComments).Count = 0 Then
msg = "Selection does not contain any cells with comment. Macro ends"
ttl = "No comment containing cells..."
MsgBox msg, vbOKOnly + vbCritical, ttl
Exit Sub
End If

On Error GoTo 0

Application.ScreenUpdating = False

For Each cell In Selection
ad1 = cell.Address
xtx = "" 'Initialization.
xtx = Range(ad1).Comment.Text 'Getting comment text
xtx = Replace(xtx, " ", "#") 'Replacing space with #
xtx = Replace(xtx, Chr$(10), "#") 'Replacing Chr$(10) with #
Range(ad1).Offset(0, ec - C + 2) = xtx 'Transferring processed text to an empty column
Next

'Second part splitting to cells using [#] as separator character
Selection.Offset(0, ec - C + 2).Select
For Each cell In Selection
If IsDate(cell) Then
tmp = Format(cell, "dd/mmm/yyyy") & "#"
Else
tmp = cell & "#"
End If
sp = 1 'sp = start point
i = 1
ep = 0 'ep = end point
Do While Len(tmp) > sp - 1
ep = Application.WorksheetFunction.SearchB("#", tmp, sp)
cell.Offset(0, i) = Mid(tmp, sp, ep - sp) 'Splitting to cells
i = i + 1
sp = ep + 1
Loop
Next

Range(ad0).Select

Application.ScreenUpdating = True

End Sub