See: http://spaceweather.com/

"Comet McNaught is now visible in broad
daylight. 'It's fantastic,' reports Wayne Winch
of Bishop, California. 'I put the sun behind a
neighbor's house to block the glare and the
comet popped right into view. You can even
see the tail!'
Just hours ago, Mark Vornhusen took this
picture of the comet between clouds over
Gais, Switzerland
This weekend is a special time for Comet
McNaught because it is passing close to the sun.
Solar heat is causing the comet to vaporize
furiously and brighten to daylight visibility. At
magnitude -4 to -5, McNaught is the brightest
comet since Ikeya-Seki in 1965.
The secret to seeing McNaught: Get rid of the
sun. You can do this by standing in the shadow
of a tall building or billboard. Make a fist and hold it
at arm's length. The comet is about one fist-width
(5 degrees) east of the sun's position. Try it!
Warning: Binoculars dramatically improve the
view of the comet, allowing you to see structure
within the tail . But please be super-careful not to
look at the sun. Direct sunlight through binoculars
can cause permanent eye damage."

I haven't seen it yet myself, the air is too smokey here in Melbourne, Australia from the bushfires.

Have a look at the images from the SOHO spacecraft, OOOOOO EEEEEEEEE.

VK3UKF.