my $commenttxt = $comment1->Text();

##</code><code>##

#!e:/perl/bin/perl.exe

use strict;
use Win32::OLE qw(in with);
use Win32::OLE::Const 'Microsoft Excel';

my($value,$formula);

$Win32::OLE::Warn = 3;                                # die on errors...

# get already active Excel application or open new
my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
    || Win32::OLE->new('Excel.Application', 'Quit');  

# open Excel file
my $Book = $Excel->Workbooks->Open("C:/temp/test/test1.xls");

# select worksheet number 1 (you can also select a worksheet by name)
my $Sheet = $Book->Worksheets(1);

#test case limit to first few cols and rows
foreach my $row (1..4)
{
 foreach my $col (1..3)
 {
  # skip empty cells
  next unless defined $Sheet->Cells($row,$col)->{'Value'};

      my $cell1 = $Sheet->Cells($row,$col);  
      my $comment1 = $cell1->Comment();

      my $commenttxt = $comment1->Text();

      
     # print out the contents of a cell  
 $value=$Sheet->Cells($row,$col)->{'Value'};
 $formula=$Sheet->Cells($row,$col)->{'Formula'};

 #print the comments
 printf("Comment: $commenttxt\n");
 
 if($value eq $formula) {
      printf("Value:$value\n");
 } else {
      printf("Formula:$formula, value:$value\n");
 }      
}
}
      
# clean up after ourselves
$Book->Close;