Google has just rolled out discussion functionality on their Spreadsheets app in Google Drive.
This feature is already available in the word processor and presentation apps.
The company said:
Today we’re bringing the discussion functionality that’s already in documents and presentations to spreadsheets. If a cell has a comment in it, you’ll see an orange triangle in the upper right corner and when you hover over the cell you’ll see the full discussion.
Existing comments in a spreadsheet are archived as notes and are still accessible.