  The recent PRB 73, 224501 (2006) henceforth referred as Ref.\cite{0} asserts
that self-heating decreases with sample area reduction and claims to identify
the intrinsic cause of ITS in submicrometre `mesa'. I will show that this
assertion lacks substantiation. I will further demonstrate that one and the
same $R(T)$ and the parameter-free Newton's Law of Cooling describe
quantitatively a rich variety of ITS behaviours taken by Ref.\cite{0} above and
below $T_c$ at bath temperatures spanned over 150K. Thus this finding presents
strong evidence in favour of heating as the cause of the `intrinsic tunnelling
spectra' (ITS) promoted by Ref.\cite{0}.
