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In this Excel tutorial for beginners, viewers learn about managing comments in Microsoft Excel. The tutorial covers how to add, edit, delete, show, and hide comments. To add a comment, three methods are presented: using the keyboard shortcut Shift + F2, right-clicking the cell and selecting "Insert Comment," or clicking on the "Review" tab and choosing "New Comment." Each method is demonstrated with examples to ensure understanding. The session aims to provide a comprehensive overview of comments to enhance users' efficiency in Excel.