Sub Test()
Dim C As Range, Temp$
With Sheets("Feuil1")
For Each C In .Range(.Cells(1, 2), .Cells(Rows.Count, 2).End(xlUp))
If Not C.Comment Is Nothing Then
Temp = C.Comment.Text
C.Offset(0, -1).Value = Temp
'C.Comment.Delete
End If
Next C
End With
End Sub