1. Firstly, you must show the comments by clicking Review > Show All Comments.

2. Right click the border of the comment, and choose Format Comment from the menu.

3. In the opening Format Comment dialog box, please go to the Colors and Lines tab, click the Color drop down list, and choose Fill Effects see screenshot:

4. And a Fill Effect dialog box will pop out, click Picture tab, next click Select Picture button, and then specify the picture that you want to insert into the comment, see screenshot:

5. And then click OK, click OK. The picture has been added into the comment.

Easily insert multiple pictures/images into cells in Excel

Normally pictures are inserted above cells in Excel. But Kutools for Excel’s Import Pictures utility can help Excel users batch insert each picture/image into a single cell as below screenshot shown.

Sometimes, you may want to insert same picture or images to all comments in active worksheet or in the whole workbook. Kutools for Excel’s Format Comment utility can help you get it done easily.

1. Click the Kutools > More > Format Comment.

2. In the Format Comment dialog box, specify the formatting scope as you need, and click the Specify the comment cell button.

3. Then the second Format Comment dialog box comes out, specify the cell whose comment you have inserted picture into, and click the OK button.

Then a dialog box will come out and tell you how many comments it has formatted. Just click the OK button to close it.

Then you will see all comments have been inserted the same picture as the specified comment. See below screen shot:

Show or hide all comments and comment indicators in Excel

Change all comment formats in cells

Change all comments' author name

List all comments to a new worksheet or workbook