ive seen a ton of people gripe about the lack of labels in os x, so i hope this helps those that really need them.
1. set your windows to list view
2. pop up the view options panel (apple-j)
3. click the show comments checkbox
4. notice that the comments column appears in the list view
5. label files--type comments in the comments field
you can also write a few applescript droplets to automate entering comments. i have three droplets that set comments: "new", "current", "completed".
paul
[Editor's note: There's a good discussion on this very subject over on the MacFixIt Forums, including a couple of posted AppleScripts to make it easy to 'batch comment' files.]
Mac OS X Hints
http://hints.macworld.com/article.php?story=2001103013060434