Note that the image on this page is highly magnified. Some have recommended a 200mm focal length if shooting it with a 35mm camera. The tail may only be evident as the sky darkens (civil twilight ends about 30 minutes after sunset), but the longer you wait to pick it up, the lower to the horizon line it will be. Here is a more realistic picture of the comet, taken on Jan. 5th. The comet is visible in the space between the dark clouds to the far right of the image, just over half-way up. The exposure time given is 2 Seconds at 100 ISO, and was taken with a Canon Digital Rebel (100mm focal length). Some recommend using binoculars to locate it first, and then they are able to see it clearly with the naked eye (after knowing right where to look). This is nowhere near the class of Hyakutake or Hale/Bopp, but if you get a kick out of seeing things that most people don't even bother to take notice of, Comet McNaught is for you!
Comet McNaught (a surprise comet) , has become a naked-eye object. If you have a clear view of the W-WSW horizon line, you can see it just after sunset. A map is available on the Skytonight.com homepage. Each night the comet will appear closer to the sun (and thus more difficult to see). It will round the sun later this month and then reemerge - each night/morning getting a bit farther from the sun (and thus easier to see). It may appear even brighter then.