Comet McNaught is visible to the unaided eye both at sunset and at dawn. Here are some pictures of it I found online.
(This one is from outerspace.)
To see Comet McNaught, all you need is a clear view of the horizon. In the morning, look east just before sunrise. In the evening, face west right after sunset. It's supposed to look pretty cool with binoculars, but you can see it with the naked eye too.
According to Spaceweather.com, "Northern observers are favored. The long, dark mornings and evenings of Canada, Scandinavia and Alaska are ideal for viewing this comet so close to the Sun. But the comet has been sighted in other places, too, as far south as Kansas in the United States and Italy in Europe."