Sub insertComment()
Dim i, j As Integer
i = 4 '//第4行
j = 4 '//第4列
ActiveSheet.Cells(i, j).Select
ActiveSheet.Cells(i, j).AddComment
ActiveSheet.Cells(i, j).Comment.Visible = False
ActiveSheet.Cells(i, j).Comment.Text Text:="abc123000" '插入批註值abc123000
ActiveSheet.Cells(i, j).Select
ActiveWorkbook.Save '保存
End Sub