If you want readers to have the same access to comments on your printouts as they would on computers, print the worksheet comments.
You can print comments in two ways: in place on the worksheet, or at the end. When you print comments at the end, Excel prints the cell reference next to each comment, so it's easy to look up the data it applies to.
To print comments in place, you must first display them. To display all comments, click Comments on the View menu. To display an individual comment, right-click its cell, and then click Show Comment.
You do not need to display comments to print them at the end. In the practice, you'll see both ways.