WorksheetCopyOptions.PasteOptions Property

using DevExpress.Spreadsheet;
// ...

using (Workbook sourceWorkbook = new Workbook())
using (Workbook targetWorkbook = new Workbook())
{
    targetWorkbook.LoadDocument(@"Documents\Book1.xlsx");
    sourceWorkbook.LoadDocument(@"Documents\Book2.xlsx");
    // Add a new worksheet to the destination workbook.
    targetWorkbook.Worksheets.Add("Sheet1_Copy");
    // Specify copy options.
    var copyOptions = new WorksheetCopyOptions()
    {
        // Copy all data except for cell comments. 
        PasteOptions = PasteSpecial.All & ~PasteSpecial.Comments
    };
    // Copy data from "Sheet1" in the source workbook
    // to the newly created worksheet in the destination workbook. 
    targetWorkbook.Worksheets["Sheet1_Copy"].CopyFrom(sourceWorkbook.Worksheets["Sheet1"], copyOptions);
    targetWorkbook.SaveDocument("Result.xlsx");
}

Imports DevExpress.Spreadsheet
' ...

Using sourceWorkbook As New Workbook()
Using targetWorkbook As New Workbook()
  targetWorkbook.LoadDocument("Documents\Book1.xlsx")
  sourceWorkbook.LoadDocument("Documents\Book2.xlsx")
  ' Add a new worksheet to the destination workbook.
  targetWorkbook.Worksheets.Add("Sheet1_Copy")
  ' Specify copy options.
  ' Copy all data except for cell comments. 
  Dim copyOptions As New WorksheetCopyOptions() With {
    .PasteOptions = PasteSpecial.All And Not PasteSpecial.Comments
    }
  ' Copy data from "Sheet1" in the source workbook
  ' to the newly created worksheet in the destination workbook. 
  targetWorkbook.Worksheets("Sheet1_Copy").CopyFrom(sourceWorkbook.Worksheets("Sheet1"), copyOptions)
  targetWorkbook.SaveDocument("Result.xlsx")
End Using
End Using