<COMMENT> Tag is used to comment HTML code. It is recommended to use <!--....--> to comment the tag. This tag is compatible to all browsers. The comment can be inserted in any section of an HTML document. The comments are ignored by the browser.They are primarily used to explain the code in an HTML document etc.
Example
<P>Following are comments </P><COMMENT>Comments line </COMMENT>
<!---Another comments line -->
