Comet 2006 P1 (McNaught) is a new comet, straight from the Oort Cloud on its first pass through the inner solar system.
There is a chance that it may become visible in daylight, but for now you should keep an eye out around 5pm (45min after sunset) between now and the 15th Jan.
The place to look is about 7° above the horizon in the WSW (7° is about a fist's width held at arm's length).