Sub CopieCommentaire()
Dim a$(), ub%, i&, j%
With Sheets("Feuil1").[A1].Resize(100, 100) 'plage à adapter
ReDim a(1 To .Rows.Count, 1 To .Columns.Count)
ub = UBound(a, 2)
For i = 1 To UBound(a)
For j = 1 To ub
If Not .Cells(i, j).Comment Is Nothing Then a(i, j) = .Cells(i, j).Comment.Text
Next j, i
Sheets("Feuil2").Range(.Address) = a
End With
End Sub