Récup.valeur + commentaire avec une fonction?

Sub Commentaires() 'JCGL d'après @Thierry sur XLD
Dim i As Integer
    
    Sheets("DTT").Select
    For i = 3 To Range("A65535").End(xlUp).Row
        If Range("B" & i).Value <> "" Then
                With Range("B" & i)
                    .ClearComments
                    .AddComment
                    .Comment.Visible = False
                    .Comment.Text Text:=Range("A" & i) & " soit Conso 2006 : " & Range("K" & i).Value & " et 2005 : " & Range("O" & i).Value
                    With Range("B" & i).Comment.Shape
                        .TextFrame.AutoSize = True
                        .Fill.ForeColor.RGB = RGB(250, 200, 150)
                        .Fill.Transparency = 0
                            With .OLEFormat.Object
                                With .Font
                                    .Name = "Tahoma"
                                    .Size = 9
                                    .ColorIndex = 1
                                    .Bold = True 'False
                                End With
                            End With
                    End With
                End With
        Else
            Range("A" & i).ClearComments
        End If
    Next i
End Sub

Function Commentaire(Cel As Range) 'Ti
  On Error Resume Next
  With Cel
    If .Count > 1 Then
      Commentaire = CVErr(xlErrValue)
    Else
      If Not .Comment Is Nothing Then Commentaire = .Comment.Text _
         Else Commentaire = ""
    End If
  End With
End Function