[littld]

OK I understand now and I think I have it cracked.

Ignore my previous comment, format alignment as Left and Top (defaults to bottom). Then set it to wrap text. Finally set the height of the row so that you don't see the text that's wrapped.

To get the comments to work you need to use a macro. Right click the worksheet tab and select "View Code" from the popup menu. Then paste in the following:

Private Sub Worksheet_Change(ByVal Target As Range)
With Target(1)
If .Comment Is Nothing Then .AddComment
.Comment.Text CStr(.Value)
End With
End Sub

Then close the Visual Basic editing window. From now on, every time you change the contents of a cell in the worksheet the comment will be updated for the rollover.

The end result looks spot on to me, but PM me if you want the spreadsheet sample sending on.