  We argue that the electronic structure considered in a Phys. Rev. Lett. paper
94 (2005) 146402 of the Co3+ ion in the CoO6 octahedron of NaxCoO2 is
completely wrong. The presented Fig. 1 is redrawn here as Fig. 1. For
physically adequate electronic structure it is necessary to take into account
strong intra-atomic electron correlations and spin-orbit coupling. For Co3+
ions there are 15 low lying many-electron states within 0.1 eV as can be
obtained in the many-electron CEF approach.
