Function EstFormula(rng As Range) As Boolean

 EstFormula = 0

 If rng.HasFormula = True Then
 EstFormula = 1
 'do nothing

 Else
 EstFormula = 0
 rng.AddComment
 rng.Comment.Text Text:="Value edited manually"

 End If

 End Function
 Private Sub Cell_format()


 Dim p As Integer

 p = 3

 Do While ActiveSheet.Range("J" & p) <> Empty

 ActiveSheet.Range("J" & p).Select
 Selection.FormatConditions.Add Type:=xlExpression, Formula1:="=""EstFormula(Range(""$" & "J" & "$" & p & "))=0"""
 Selection.FormatConditions(Selection.FormatConditions.Count).SetFirstPriority

 With Selection.FormatConditions(1).Interior
 .PatternColorIndex = xlAutomatic
 .Color = 49407
 .TintAndShade = 0
 End With

 Selection.FormatConditions(1).StopIfTrue = False

 p = p + 1

 Loop
 End Sub