firuz, I am not sure I understand you. My code doesn't "preassume" the comment cells, it automatically pulls in ONLY the comment cell addresses. If the sheet has none, then no cell addresses are pulled in. If on the other hand Cells A1, D5, H100 had comments these would be the only cell addresses the user would see.
Although Excel 2000 does have modal UserForms, I rarely use the feature as it opens a real can of worms. It's bad enough trying cover all angles on a UserForm without giving the user full access to the Excel interface and all it's features.
The idea behind it is the user would simply choose the cell address from the ComboBox and the comment text in this cell is displayed for them. This must surely be mre user friendly than the user having find then select the comment cell(s).
My second choice would be as I said the RefEdit Control.