Try this:
<code>
Sub swap()
If ActiveCell.Comment Is Nothing Then
x = ""
ActiveCell.AddComment
Else
x = ActiveCell.Comment.Text
End If
y = ActiveCell.Value
If y = Empty Then
ActiveCell.Comment.Delete
Else
ActiveCell.Comment.Text y
End If
'ActiveCell.Value = x
End Sub</code>
You can mute any parts of the code with '
If you want it to just copy the cell text into a comment but leave it in the text, use the above. I'll let you play with it to figure out how to leave a comment but copy it to the cell text.
best of luck