Getting a Workbook Ready for Review
In getting a workbook file ready to send out for review, you'll want to add your comments to the workbook's cells. These comments can ask for clarification or suggest changes to the cells' contents. One of the best ways to add comments to a workbook is with the buttons on the Reviewing toolbar (View → Toolbars → Reviewing). The Reviewing toolbar also contains buttons that make it easy to review these notes, e-mail the workbook as an attachment to others who have to review the comments, and even reply to suggested changes.
If you have a Tablet PC, you can use the tablet pen to annotate your spreadsheet with handwritten notes. Click the Hide Ink Annotations button on the Reviewing toolbar to temporarily remove their display and the Delete All Ink Annotations button to get rid of them permanently.