Comments Box
A Comments Box is a specially formatted area towards the top of the sheet in which you can write comments about the sheet: how to use it, what it contains, and so on. These comments are useful both to users who are new to the workbook, and to those who are maintaining it.
Comments Boxes can be added only to worksheets (not to chart sheets).
You can add a Comments Box to the active worksheet by using the XLSior > Document > Add Comments Box command. You will be shown the area that will be formatted as a Comments Box, and asked if you want to go ahead.
You can also format the currently selected range as a Comments Box by using the XLSior > Document > Format range as Comments Box or XLSior > Format > Format range as Comments Box commands.
You can use user or workbook preferences to add Comments Boxes automatically to new or existing worksheets.