Why Use Comment Tags for SEO? (http://www.seochat.com/articles/24/page1.html)

Comments tags present a wonderful opportunity for most webmasters to help increase the keyword frequency in their HTML code, all the while keeping it hidden from the average visitor. Comment tags provide a way for webmasters to make notes right on their pages. There are comments that can appear in the top, middle, or bottom of a page, and include a wide variety of information. Read the full article here (http://www.seochat.com/articles/24/page1.html).