Hi ,
What I meant was , why have two worksheets ?
In the same worksheet where you bring in the new comments , identify them with the N flag , and the corresponding cells in columns A and B , which do not have any formatting , will be conditionally formatted ; this will help you identify the new comments.
If you do not want the conditional formatting , once the flag column is added and the N values entered , you can always filter your data on that column to identify the new comments till another new set of data is brought in.
In fact with a little VBA , each time you enter an N in the flag column , today's date can be entered in another column , so that every entry is date stamped , so that you do not need to change previous N values to O. They can remain as they are , and the date stamp will tell you that they are old values.
Narayan