The comment element is an artifact of early Internet Explorer browsers. It was intended as a plain-language tag alternate to the <!--COMMENT--> comment element. IE does not render content inside the comment element, but all other browsers do. Do not use this element. Further details are omitted here to reduce the incentive to use the element.

The language being used for the element's attribute values and content. A browser can use this information to assist in proper rendering of content with respect to details such as treatment of ligatures (when supported by a particular font or required by a written language), quotation marks, and hyphenation. Other applications and search engines might use this information to aid the selection of spell-checking dictionaries and the creation of indices.