جرب هذا الكود
Option Explicit
Sub find_comm()
Dim My_Sh As Worksheet
Set My_Sh = Sheets("المطلوب")
Dim r%, I%, K%, Col%, m%, com$, Ro%
m = 5: Col = 2
My_Sh.Range("a5").CurrentRegion.Offset(1).ClearContents
For I = 1 To Sheets.Count
If Sheets(I).Name <> My_Sh.Name Then
My_Sh.Cells(Ro + 5, 1) = Sheets(I).Name: Ro = Ro + 1
r = Sheets(I).Cells(Rows.Count, 2).End(3).Row
If r < 5 Then GoTo next_i
For K = 5 To r
On Error Resume Next
com = Sheets(I).Cells(K, 2).Comment.Text
If Err.Number = 0 Then
My_Sh.Cells(m, Col) = Cells(K, 2).Address
Col = Col + 1
End If
Next K
End If
m = m + 1: Col = 2
next_i:
Next I
End Sub
الملف مرفق
Salim_المطلوب - .xlsm