Here's our Microsoft Office Tip for.. October 8, 2001
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An Alternative to Cell Comments
When working with formulas, you don't have to use the comment feature to make notes about your formula. You can add the note to the formula itself using the N() function in the form

N("note")

Now, let's suppose you wanted to add a comment to the simple formula

=A1 + A2

You'd simply add the N() function as you would any other cell reference in the form

=A1 + A2 + N("this simple formula adds cell A2 to cell A1")