Dim Cellule As Range, Cell As Range Dim sMemo As String
Set Zoneacontroler = Range("D2:D140,A117:C126")
For Each Cellule In Zoneacontroler
For Each Cell In Sheets("test").Range("AP7:AP150")
If Cellule.Value = Cell.Value Then
On Error Resume Next
sMemo = "": sMemo = Cellule.Comment.Text
Cell.Copy Destination:=Cellule
Cellule.AddComment sMemo
On Error GoTo 0
End If
Next Cell
Next Cellule