diff --git a/modules/comment/comment.install b/modules/comment/comment.install
index 0213808..a189729 100644
--- a/modules/comment/comment.install
+++ b/modules/comment/comment.install
@@ -17,15 +17,15 @@ function comment_uninstall() {
   $node_types = array_keys(node_type_get_types());
   foreach ($node_types as $node_type) {
     field_attach_delete_bundle('comment', 'comment_node_' . $node_type);
-    variable_del('comment_' . $node_type);
-    variable_del('comment_anonymous_' . $node_type);
-    variable_del('comment_controls_' . $node_type);
-    variable_del('comment_default_mode_' . $node_type);
-    variable_del('comment_default_order_' . $node_type);
-    variable_del('comment_default_per_page_' . $node_type);
-    variable_del('comment_form_location_' . $node_type);
-    variable_del('comment_preview_' . $node_type);
-    variable_del('comment_subject_field_' . $node_type);
+    variable_del('comment_node_' . $node_type);
+    variable_del('comment_anonymous_node_' . $node_type);
+    variable_del('comment_controls_node_' . $node_type);
+    variable_del('comment_default_mode_node_' . $node_type);
+    variable_del('comment_default_order_node_' . $node_type);
+    variable_del('comment_default_per_page_node_' . $node_type);
+    variable_del('comment_form_location_node_' . $node_type);
+    variable_del('comment_preview_node_' . $node_type);
+    variable_del('comment_subject_field_node_' . $node_type);
   }
 }
 
@@ -195,10 +195,17 @@ function comment_schema() {
     ),
   );
 
-  $schema['node_comment_statistics'] = array(
+  $schema['comment_entity_statistics'] = array(
     'description' => 'Maintains statistics of node and comments posts to show "new" and "updated" flags.',
     'fields' => array(
-      'nid' => array(
+      'entity_type' => array(
+        'type' => 'varchar',
+        'length' => 128,
+        'not null' => TRUE,
+        'default' => '',
+        'description' => 'The entity type',
+      ),
+      'entity_id' => array(
         'type' => 'int',
         'unsigned' => TRUE,
         'not null' => TRUE,
@@ -237,9 +244,10 @@ function comment_schema() {
         'description' => 'The total number of comments on this node.',
       ),
     ),
-    'primary key' => array('nid'),
+    'primary key' => array('entity_id'),
     'indexes' => array(
-      'node_comment_timestamp' => array('last_comment_timestamp'),
+      'entity_type' => array('entity_type'),
+      'entity_comment_timestamp' => array('last_comment_timestamp'),
       'comment_count' => array('comment_count'),
       'last_comment_uid' => array('last_comment_uid'),
     ),
@@ -259,3 +267,53 @@ function comment_schema() {
 
   return $schema;
 }
+
+/**
+ * Rename comment/node variable to comment/entity.
+ */
+function comment_update_8000() {
+  foreach (node_type_get_types() as $node_type) {
+    $old_keys[] = 'comment_';
+    $old_keys[] = 'comment_default_mode_';
+    $old_keys[] = 'comment_default_per_page_';
+    $old_keys[] = 'comment_anonymous_';
+    $old_keys[] = 'comment_subject_field_';
+    $old_keys[] = 'comment_form_location_';
+    $old_keys[] = 'comment_preview_';
+    foreach ($old_keys as $old_key) {
+      $new_key = "{$old_key}_node_{$node_type->type}";
+      $old_key = "{$old_key}_{$node_type->type}";
+      $variable = variable_get($old_key);
+      variable_set($new_key, $variable);
+      variable_del($old_key);
+    }
+  }
+}
+
+/**
+ * Update table {node_comment_statistics}.
+ */
+function comment_update_8001() {
+  # Rename {node_comment_statistics} to {comment_entity_statistics}
+  db_rename_table('node_comment_statistics', 'comment_entity_statistics');
+
+  # Add field entity_type
+  $comment_schema = comment_schema();
+  $entity_column = $comment_schema['comment_entity_statistics']['fields']['entity_type'];
+  db_add_field('comment_entity_statistics', 'entity_type', $entity_column);
+
+  # Set entity_type to 'node'
+  db_update('comment_entity_statistics')
+    ->fields(array('entity_type' => 'node'))
+    ->execute();
+
+  # Rename nid to entity_id
+  $entity_id_column = $comment_schema['comment_entity_statistics']['fields']['entity_id'];
+  db_change_field('comment_entity_statistics', 'nid', 'entity_id', $entity_id_column);
+}
+
+/**
+ * Rename variable names
+ */
+function ___comment_update_8002() {
+}
diff --git a/modules/comment/comment.module b/modules/comment/comment.module
index ae9278c..cfeff4f 100644
--- a/modules/comment/comment.module
+++ b/modules/comment/comment.module
@@ -57,17 +57,17 @@ define('COMMENT_FORM_BELOW', 1);
 /**
  * Comments for this node are hidden.
  */
-define('COMMENT_NODE_HIDDEN', 0);
+define('COMMENT_ENTITY_HIDDEN', 0);
 
 /**
  * Comments for this node are closed.
  */
-define('COMMENT_NODE_CLOSED', 1);
+define('COMMENT_ENTITY_CLOSED', 1);
 
 /**
  * Comments for this node are open.
  */
-define('COMMENT_NODE_OPEN', 2);
+define('COMMENT_ENTITY_OPEN', 2);
 
 /**
  * Implements hook_help().
@@ -609,143 +609,158 @@ function theme_comment_block() {
 }
 
 /**
- * Implements hook_node_view().
+ * @TODO: Implements hook_entity_view().
  */
-function comment_node_view($node, $view_mode) {
-  $links = array();
+function comment_entity_view($entity, $entity_type, $view_mode, $langcode) {
+  // Entity does not support comment, we do nothing
+  if (!isset($entity->comment)) {
+    return;
+  }
 
-  if ($node->comment != COMMENT_NODE_HIDDEN) {
-    if ($view_mode == 'rss') {
-      // Add a comments RSS element which is a URL to the comments of this node.
-      $node->rss_elements[] = array(
-        'key' => 'comments',
-        'value' => url('node/' . $node->nid, array('fragment' => 'comments', 'absolute' => TRUE))
-      );
-    }
-    elseif ($view_mode == 'teaser') {
-      // Teaser view: display the number of comments that have been posted,
-      // or a link to add new comments if the user has permission, the node
-      // is open to new comments, and there currently are none.
-      if (user_access('access comments')) {
-        if (!empty($node->comment_count)) {
-          $links['comment-comments'] = array(
-            'title' => format_plural($node->comment_count, '1 comment', '@count comments'),
-            'href' => "node/$node->nid",
-            'attributes' => array('title' => t('Jump to the first comment of this posting.')),
-            'fragment' => 'comments',
+  // Comment is hidden, we do nothing
+  if ($entity->comment == COMMENT_ENTITY_HIDDEN) {
+    return;
+  }
+
+  $entity_info = entity_get_info($entity_type);
+  $id_key = $entity_info['entity keys']['id'];
+  $bundle_key = $entity_info['entity keys']['bundle'];
+
+  if ($view_mode === 'rss') { # TODO
+//    // Add a comments RSS element which is a URL to the comments of this node.
+//    $node->rss_elements[] = array(
+//      'key' => 'comments',
+//      'value' => url('node/' . $node->nid, array('fragment' => 'comments', 'absolute' => TRUE))
+//    );
+  }
+  elseif ($view_mode === 'teaser') {
+    // Teaser view: display the number of comments that have been posted,
+    // or a link to add new comments if the user has permission, the node
+    // is open to new comments, and there currently are none.
+    if (user_access('access comments')) {
+      if (!empty($entity->comment_count)) {
+        $links['comment-comments'] = array(
+          'title' => format_plural($entity->comment_count, '1 comment', '@count comments'),
+          'href' => $entity_type . '/' . $entity->{$id_key}, # @TODO: Check this
+          'attributes' => array('title' => t('Jump to the first comment of this posting.')),
+          'fragment' => 'comments',
+          'html' => TRUE,
+        );
+        // Show a link to the first new comment.
+        if ($new = comment_num_new($entity->{$id_key})) {
+          $links['comment-new-comments'] = array(
+            'title' => format_plural($new, '1 new comment', '@count new comments'),
+            'href' => $entity_type . '/' . $entity->{$id_key}, # @TODO: Check this
+            'query' => comment_new_page_count($entity->comment_count, $new, $entity),
+            'attributes' => array('title' => t('Jump to the first new comment of this posting.')),
+            'fragment' => 'new',
             'html' => TRUE,
           );
-          // Show a link to the first new comment.
-          if ($new = comment_num_new($node->nid)) {
-            $links['comment-new-comments'] = array(
-              'title' => format_plural($new, '1 new comment', '@count new comments'),
-              'href' => "node/$node->nid",
-              'query' => comment_new_page_count($node->comment_count, $new, $node),
-              'attributes' => array('title' => t('Jump to the first new comment of this posting.')),
-              'fragment' => 'new',
-              'html' => TRUE,
-            );
-          }
         }
       }
-      if ($node->comment == COMMENT_NODE_OPEN) {
-        if (user_access('post comments')) {
+    }
+    if ($entity->comment == COMMENT_ENTITY_OPEN) {
+      if (user_access('post comments')) {
+        $links['comment-add'] = array(
+          'title' => t('Add new comment'),
+          'href' => "comment/reply/{$entity_type}/{$entity->nid}",
+          'attributes' => array('title' => t('Add a new comment to this page.')),
+          'fragment' => 'comment-form',
+        );
+      }
+      else {
+        $links['comment-forbidden'] = array(
+          'title' => theme('comment_post_forbidden', array('entity' => $entity, 'entity_type' => $entity_type)),
+          'html' => TRUE,
+        );
+      }
+    }
+  }
+  elseif ($view_mode != 'search_index' && $view_mode != 'search_result') {
+    // Node in other view modes: add a "post comment" link if the user is
+    // allowed to post comments and if this node is allowing new comments.
+    // But we don't want this link if we're building the node for search
+    // indexing or constructing a search result excerpt.
+    if ($entity->comment == COMMENT_ENTITY_OPEN) {
+      if (user_access('post comments')) {
+        $comment_form_location = variable_get("comment_form_location_{$entity_type}_" . $entity->{$bundle_key}, COMMENT_FORM_BELOW);
+        
+        // Show the "post comment" link if the form is on another page, or
+        // if there are existing comments that the link will skip past.
+        if ($comment_form_location == COMMENT_FORM_SEPARATE_PAGE || (!empty($entity->comment_count) && user_access('access comments'))) {
           $links['comment-add'] = array(
             'title' => t('Add new comment'),
-            'href' => "comment/reply/$node->nid",
-            'attributes' => array('title' => t('Add a new comment to this page.')),
+            'attributes' => array('title' => t('Share your thoughts and opinions related to this posting.')),
+            'href' => $entity_type . '/' . $entity->{$id_key},
             'fragment' => 'comment-form',
           );
-        }
-        else {
-          $links['comment-forbidden'] = array(
-            'title' => theme('comment_post_forbidden', array('node' => $node)),
-            'html' => TRUE,
-          );
-        }
-      }
-    }
-    elseif ($view_mode != 'search_index' && $view_mode != 'search_result') {
-      // Node in other view modes: add a "post comment" link if the user is
-      // allowed to post comments and if this node is allowing new comments.
-      // But we don't want this link if we're building the node for search
-      // indexing or constructing a search result excerpt.
-      if ($node->comment == COMMENT_NODE_OPEN) {
-        $comment_form_location = variable_get('comment_form_location_' . $node->type, COMMENT_FORM_BELOW);
-        if (user_access('post comments')) {
-          // Show the "post comment" link if the form is on another page, or
-          // if there are existing comments that the link will skip past.
-          if ($comment_form_location == COMMENT_FORM_SEPARATE_PAGE || (!empty($node->comment_count) && user_access('access comments'))) {
-            $links['comment-add'] = array(
-              'title' => t('Add new comment'),
-              'attributes' => array('title' => t('Share your thoughts and opinions related to this posting.')),
-              'href' => "node/$node->nid",
-              'fragment' => 'comment-form',
-            );
-            if ($comment_form_location == COMMENT_FORM_SEPARATE_PAGE) {
-              $links['comment-add']['href'] = "comment/reply/$node->nid";
-            }
+          if ($comment_form_location == COMMENT_FORM_SEPARATE_PAGE) {
+            $links['comment-add']['href'] = "comment/reply/{$entity_type}/" . $entity->{$id_key};
           }
         }
-        else {
-          $links['comment-forbidden'] = array(
-            'title' => theme('comment_post_forbidden', array('node' => $node)),
-            'html' => TRUE,
-          );
-        }
+      }
+      else {
+        $links['comment-forbidden'] = array(
+          'title' => theme('comment_post_forbidden', array('entity' => $entity, 'entity_type' => $entity_type)),
+          'html' => TRUE,
+        );
       }
     }
+  }
 
-    $node->content['links']['comment'] = array(
-      '#theme' => 'links__node__comment',
-      '#links' => $links,
-      '#attributes' => array('class' => array('links', 'inline')),
-    );
+  $entity->content['links']['comment'] = array(
+    '#theme' => 'links__node__comment',
+    '#links' => $links,
+    '#attributes' => array('class' => array('links', 'inline')),
+  );
 
-    // Only append comments when we are building a node on its own node detail
-    // page. We compare $node and $page_node to ensure that comments are not
-    // appended to other nodes shown on the page, for example a node_reference
-    // displayed in 'full' view mode within another node.
-    if ($node->comment && $view_mode == 'full' && node_is_page($node) && empty($node->in_preview)) {
-      $node->content['comments'] = comment_node_page_additions($node);
-    }
+  // Only append comments when we are building a node on its own node detail
+  // page. We compare $node and $page_node to ensure that comments are not
+  // appended to other nodes shown on the page, for example a node_reference
+  // displayed in 'full' view mode within another node.
+  if ($entity->comment && $view_mode == 'full' && empty($entity->in_preview)) { # @TODO: && node_is_page($entity)
+    $entity->content['comments'] = comment_entity_page_additions($entity, $entity_type);
   }
 }
 
 /**
  * Build the comment-related elements for node detail pages.
  *
- * @param $node
+ * @param $entity
  *  A node object.
  */
-function comment_node_page_additions($node) {
+function comment_entity_page_additions($entity, $entity_type) {
   $additions = array();
 
+  $entity_info = entity_get_info($entity_type);
+  $id_key = $entity_info['entity keys']['id'];
+  $bundle_key = $entity_info['entity keys']['bundle'];
+
   // Only attempt to render comments if the node has visible comments.
   // Unpublished comments are not included in $node->comment_count, so show
   // comments unconditionally if the user is an administrator.
-  if (($node->comment_count && user_access('access comments')) || user_access('administer comments')) {
-    $mode = variable_get('comment_default_mode_' . $node->type, COMMENT_MODE_THREADED);
-    $comments_per_page = variable_get('comment_default_per_page_' . $node->type, 50);
-    if ($cids = comment_get_thread($node, $mode, $comments_per_page)) {
+  if (($entity->comment_count && user_access('access comments')) || user_access('administer comments')) {
+    $mode = variable_get("comment_default_mode_{$entity_type}_" . $entity->{$bundle_key}, COMMENT_MODE_THREADED);
+    $comments_per_page = variable_get("comment_default_per_page_{$entity_type}_" . $entity->{$bundle_key}, 50);
+    if ($cids = comment_get_thread($entity, $mode, $comments_per_page)) {
       $comments = comment_load_multiple($cids);
       comment_prepare_thread($comments);
-      $build = comment_view_multiple($comments, $node);
+      $build = comment_view_multiple($comments, $entity);
       $build['pager']['#theme'] = 'pager';
       $additions['comments'] = $build;
     }
   }
 
   // Append comment form if needed.
-  if (user_access('post comments') && $node->comment == COMMENT_NODE_OPEN && (variable_get('comment_form_location_' . $node->type, COMMENT_FORM_BELOW) == COMMENT_FORM_BELOW)) {
-    $build = drupal_get_form("comment_node_{$node->type}_form", (object) array('nid' => $node->nid));
+  if (user_access('post comments') && $entity->comment == COMMENT_ENTITY_OPEN && (variable_get("comment_form_location_{$entity_type}_". $entity->{$bundle_key}, COMMENT_FORM_BELOW) == COMMENT_FORM_BELOW)) {
+    $build = drupal_get_form("comment_entity_{$entity_type}_". $entity->{$bundle_key} ."_form", (object) array('entity_type' => $entity_type, 'entity_id' => $entity->nid));
     $additions['comment_form'] = $build;
   }
 
   if ($additions) {
     $additions += array(
-      '#theme' => 'comment_wrapper__node_' . $node->type,
-      '#node' => $node,
+      '#theme' => 'comment_wrapper__node_' . $entity->type,
+      '#entity' => $entity,
       'comments' => array(),
       'comment_form' => array(),
     );
@@ -1028,7 +1043,7 @@ function comment_build_content($comment, $node, $view_mode = 'full', $langcode =
  */
 function comment_links($comment, $node) {
   $links = array();
-  if ($node->comment == COMMENT_NODE_OPEN) {
+  if ($node->comment == COMMENT_ENTITY_OPEN) {
     if (user_access('administer comments') && user_access('post comments')) {
       $links['comment-delete'] = array(
         'title' => t('delete'),
@@ -1133,29 +1148,29 @@ function comment_form_node_type_form_alter(&$form, $form_state) {
     $form['comment']['comment'] = array(
       '#type' => 'select',
       '#title' => t('Default comment setting for new content'),
-      '#default_value' => variable_get('comment_' . $form['#node_type']->type, COMMENT_NODE_OPEN),
+      '#default_value' => variable_get('comment_node_' . $form['#node_type']->type, COMMENT_ENTITY_OPEN),
       '#options' => array(
-        COMMENT_NODE_OPEN => t('Open'),
-        COMMENT_NODE_CLOSED => t('Closed'),
-        COMMENT_NODE_HIDDEN => t('Hidden'),
+        COMMENT_ENTITY_OPEN => t('Open'),
+        COMMENT_ENTITY_CLOSED => t('Closed'),
+        COMMENT_ENTITY_HIDDEN => t('Hidden'),
       ),
     );
     $form['comment']['comment_default_mode'] = array(
       '#type' => 'checkbox',
       '#title' => t('Threading'),
-      '#default_value' => variable_get('comment_default_mode_' . $form['#node_type']->type, COMMENT_MODE_THREADED),
+      '#default_value' => variable_get('comment_default_mode_node_' . $form['#node_type']->type, COMMENT_MODE_THREADED),
       '#description' => t('Show comment replies in a threaded list.'),
     );
     $form['comment']['comment_default_per_page'] = array(
       '#type' => 'select',
       '#title' => t('Comments per page'),
-      '#default_value' => variable_get('comment_default_per_page_' . $form['#node_type']->type, 50),
+      '#default_value' => variable_get('comment_default_per_page_node_' . $form['#node_type']->type, 50),
       '#options' => _comment_per_page(),
     );
     $form['comment']['comment_anonymous'] = array(
       '#type' => 'select',
       '#title' => t('Anonymous commenting'),
-      '#default_value' => variable_get('comment_anonymous_' . $form['#node_type']->type, COMMENT_ANONYMOUS_MAYNOT_CONTACT),
+      '#default_value' => variable_get('comment_anonymous_node_' . $form['#node_type']->type, COMMENT_ANONYMOUS_MAYNOT_CONTACT),
       '#options' => array(
         COMMENT_ANONYMOUS_MAYNOT_CONTACT => t('Anonymous posters may not enter their contact information'),
         COMMENT_ANONYMOUS_MAY_CONTACT => t('Anonymous posters may leave their contact information'),
@@ -1166,17 +1181,17 @@ function comment_form_node_type_form_alter(&$form, $form_state) {
     $form['comment']['comment_subject_field'] = array(
       '#type' => 'checkbox',
       '#title' => t('Allow comment title'),
-      '#default_value' => variable_get('comment_subject_field_' . $form['#node_type']->type, 1),
+      '#default_value' => variable_get('comment_subject_field_node_' . $form['#node_type']->type, 1),
     );
     $form['comment']['comment_form_location'] = array(
       '#type' => 'checkbox',
       '#title' => t('Show reply form on the same page as comments'),
-      '#default_value' => variable_get('comment_form_location_' . $form['#node_type']->type, COMMENT_FORM_BELOW),
+      '#default_value' => variable_get('comment_form_location_node_' . $form['#node_type']->type, COMMENT_FORM_BELOW),
     );
     $form['comment']['comment_preview'] = array(
       '#type' => 'radios',
       '#title' => t('Preview comment'),
-      '#default_value' => variable_get('comment_preview_' . $form['#node_type']->type, DRUPAL_OPTIONAL),
+      '#default_value' => variable_get('comment_preview_node_' . $form['#node_type']->type, DRUPAL_OPTIONAL),
       '#options' => array(
         DRUPAL_DISABLED => t('Disabled'),
         DRUPAL_OPTIONAL => t('Optional'),
@@ -1207,7 +1222,7 @@ function comment_form_node_form_alter(&$form, $form_state) {
     '#weight' => 30,
   );
   $comment_count = isset($node->nid) ? db_query('SELECT comment_count FROM {node_comment_statistics} WHERE nid = :nid', array(':nid' => $node->nid))->fetchField() : 0;
-  $comment_settings = ($node->comment == COMMENT_NODE_HIDDEN && empty($comment_count)) ? COMMENT_NODE_CLOSED : $node->comment;
+  $comment_settings = ($node->comment == COMMENT_ENTITY_HIDDEN && empty($comment_count)) ? COMMENT_ENTITY_CLOSED : $node->comment;
   $form['comment_settings']['comment'] = array(
     '#type' => 'radios',
     '#title' => t('Comments'),
@@ -1215,60 +1230,68 @@ function comment_form_node_form_alter(&$form, $form_state) {
     '#parents' => array('comment'),
     '#default_value' => $comment_settings,
     '#options' => array(
-      COMMENT_NODE_OPEN => t('Open'),
-      COMMENT_NODE_CLOSED => t('Closed'),
-      COMMENT_NODE_HIDDEN => t('Hidden'),
+      COMMENT_ENTITY_OPEN => t('Open'),
+      COMMENT_ENTITY_CLOSED => t('Closed'),
+      COMMENT_ENTITY_HIDDEN => t('Hidden'),
     ),
-    COMMENT_NODE_OPEN => array(
+    COMMENT_ENTITY_OPEN => array(
       '#description' => t('Users with the "Post comments" permission can post comments.'),
     ),
-    COMMENT_NODE_CLOSED => array(
+    COMMENT_ENTITY_CLOSED => array(
       '#description' => t('Users cannot post comments, but existing comments will be displayed.'),
     ),
-    COMMENT_NODE_HIDDEN => array(
+    COMMENT_ENTITY_HIDDEN => array(
       '#description' => t('Comments are hidden from view.'),
     ),
   );
   // If the node doesn't have any comments, the "hidden" option makes no
   // sense, so don't even bother presenting it to the user.
   if (empty($comment_count)) {
-    unset($form['comment_settings']['comment']['#options'][COMMENT_NODE_HIDDEN]);
-    unset($form['comment_settings']['comment'][COMMENT_NODE_HIDDEN]);
-    $form['comment_settings']['comment'][COMMENT_NODE_CLOSED]['#description'] = t('Users cannot post comments.');
+    unset($form['comment_settings']['comment']['#options'][COMMENT_ENTITY_HIDDEN]);
+    unset($form['comment_settings']['comment'][COMMENT_ENTITY_HIDDEN]);
+    $form['comment_settings']['comment'][COMMENT_ENTITY_CLOSED]['#description'] = t('Users cannot post comments.');
   }
 }
 
 /**
- * Implements hook_node_load().
+ * Implements hook_entity_load().
  */
-function comment_node_load($nodes, $types) {
-  $comments_enabled = array();
+function comment_entity_load($entities, $entity_type) {
+  $entity_info = entity_get_info($entity_type);
 
-  // Check if comments are enabled for each node. If comments are disabled,
-  // assign values without hitting the database.
-  foreach ($nodes as $node) {
+  // Entity does not support comment, we do nothing.
+  if (empty($entity_info['comment'])) {
+    return;
+  }
+
+  # dsm($entity_info); return;
+  $id_field = $entity_info['entity keys']['id'];
+
+  $comments_enabled = array();
+  foreach ($entities as $entity) {
     // Store whether comments are enabled for this node.
-    if ($node->comment != COMMENT_NODE_HIDDEN) {
-      $comments_enabled[] = $node->nid;
+    if ($entity->comment != COMMENT_ENTITY_HIDDEN) {
+      $comments_enabled[] = $entity->{$id_field};
     }
     else {
-      $node->cid = 0;
-      $node->last_comment_timestamp = $node->created;
-      $node->last_comment_name = '';
-      $node->last_comment_uid = $node->uid;
-      $node->comment_count = 0;
+      $entity->cid = 0;
+      $entity->last_comment_timestamp = isset($entity->created) ? $entity->created : NULL;
+      $entity->last_comment_name = '';
+      $entity->last_comment_uid = $entity->uid;
+      $entity->last_comment_uid = isset($entity->uid) ? $entity->uid : 0;
+      $entity->comment_count = 0;
     }
   }
 
   // For nodes with comments enabled, fetch information from the database.
   if (!empty($comments_enabled)) {
-    $result = db_query('SELECT nid, cid, last_comment_timestamp, last_comment_name, last_comment_uid, comment_count FROM {node_comment_statistics} WHERE nid IN (:comments_enabled)', array(':comments_enabled' => $comments_enabled));
+    $result = db_query('SELECT cid, entity_id, last_comment_timestamp, last_comment_name, last_comment_uid, comment_count FROM {comment_entity_statistics} WHERE entity_type = :entity_type AND entity_id IN (:comments_enabled)', array(':entity_type' => $entity_type, ':comments_enabled' => $comments_enabled));
     foreach ($result as $record) {
-      $nodes[$record->nid]->cid = $record->cid;
-      $nodes[$record->nid]->last_comment_timestamp = $record->last_comment_timestamp;
-      $nodes[$record->nid]->last_comment_name = $record->last_comment_name;
-      $nodes[$record->nid]->last_comment_uid = $record->last_comment_uid;
-      $nodes[$record->nid]->comment_count = $record->comment_count;
+      $entities[$record->entity_id]->cid = $record->cid;
+      $entities[$record->entity_id]->last_comment_timestamp = $record->last_comment_timestamp;
+      $entities[$record->entity_id]->last_comment_name = $record->last_comment_name;
+      $entities[$record->entity_id]->last_comment_uid = $record->last_comment_uid;
+      $entities[$record->entity_id]->comment_count = $record->comment_count;
     }
   }
 }
@@ -1278,7 +1301,7 @@ function comment_node_load($nodes, $types) {
  */
 function comment_node_prepare($node) {
   if (!isset($node->comment)) {
-    $node->comment = variable_get("comment_$node->type", COMMENT_NODE_OPEN);
+    $node->comment = variable_get("comment_$node->type", COMMENT_ENTITY_OPEN);
   }
 }
 
@@ -1367,11 +1390,11 @@ function comment_update_index() {
  */
 function comment_node_search_result($node) {
   // Do not make a string if comments are hidden.
-  if (user_access('access comments') && $node->comment != COMMENT_NODE_HIDDEN) {
+  if (user_access('access comments') && $node->comment != COMMENT_ENTITY_HIDDEN) {
     $comments = db_query('SELECT comment_count FROM {node_comment_statistics} WHERE nid = :nid', array('nid' => $node->nid))->fetchField();
     // Do not make a string if comments are closed and there are currently
     // zero comments.
-    if ($node->comment != COMMENT_NODE_CLOSED || $comments > 0) {
+    if ($node->comment != COMMENT_ENTITY_CLOSED || $comments > 0) {
       return array('comment' => format_plural($comments, '1 comment', '@count comments'));
     }
   }
@@ -1440,6 +1463,8 @@ function comment_access($op, $comment) {
  * @see comment_int_to_alphadecimal()
  */
 function comment_save($comment) {
+  kpr($comment);
+  exit;
   global $user;
 
   $transaction = db_transaction();
@@ -1481,7 +1506,7 @@ function comment_save($comment) {
       db_ignore_slave();
 
       // Update the {node_comment_statistics} table prior to executing hooks.
-      _comment_update_node_statistics($comment->nid);
+      _comment_update_entity_statistics($comment->nid);
 
       field_attach_update('comment', $comment);
       // Allow modules to respond to the updating of a comment.
@@ -1562,7 +1587,7 @@ function comment_save($comment) {
       db_ignore_slave();
 
       // Update the {node_comment_statistics} table prior to executing hooks.
-      _comment_update_node_statistics($comment->nid);
+      _comment_update_entity_statistics($comment->nid);
 
       field_attach_insert('comment', $comment);
 
@@ -1616,7 +1641,7 @@ function comment_delete_multiple($cids) {
         // Delete the comment's replies.
         $child_cids = db_query('SELECT cid FROM {comment} WHERE pid = :cid', array(':cid' => $comment->cid))->fetchCol();
         comment_delete_multiple($child_cids);
-        _comment_update_node_statistics($comment->nid);
+        _comment_update_entity_statistics($comment->nid);
       }
     }
     catch (Exception $e) {
@@ -1810,9 +1835,15 @@ function comment_edit_page($comment) {
  */
 function comment_forms() {
   $forms = array();
-  foreach (node_type_get_types() as $type) {
-    $forms["comment_node_{$type->type}_form"]['callback'] = 'comment_form';
+
+  foreach (entity_get_info() as $entity_type => $entity_info) {
+    if (!empty($entity_info['comment'])) {
+      foreach ($entity_info['bundles'] as $bundle_type => $bundle) {
+        $forms["comment_entity_{$entity_type}_{$bundle_type}_form"]['callback'] = 'comment_form';
+      }
+    }
   }
+
   return $forms;
 }
 
@@ -1853,14 +1884,18 @@ function comment_form($form, &$form_state, $comment) {
     $comment = $form_state['comment'];
   }
 
-  $node = node_load($comment->nid);
-  $form['#node'] = $node;
+  $entity_info = entity_get_info($comment->entity_type);
+  $id_key = $entity_info['entity keys']['id'];
+  $bundle_key = $entity_info['bundle keys']['bundle'];
+  $entity = entity_load($comment->entity_type, array($comment->entity_id));
+  $entity = reset($entity);
+  $form['#entity'] = $entity;
 
-  // Use #comment-form as unique jump target, regardless of node type.
+  // Use #comment-form as unique jump target, regardless of entity/bundle.
   $form['#id'] = drupal_html_id('comment_form');
-  $form['#theme'] = array('comment_form__node_' . $node->type, 'comment_form');
+  $form['#theme'] = array("comment_form__entity_{$comment->entity_type}_" . $entity->{$bundle_key}, 'comment_form');
 
-  $anonymous_contact = variable_get('comment_anonymous_' . $node->type, COMMENT_ANONYMOUS_MAYNOT_CONTACT);
+  $anonymous_contact = variable_get("comment_anonymous_{$comment->entity_type}_" . $entity->{$bundle_key}, COMMENT_ANONYMOUS_MAYNOT_CONTACT);
   $is_admin = (!empty($comment->cid) && user_access('administer comments'));
 
   if (!$user->uid && $anonymous_contact != COMMENT_ANONYMOUS_MAYNOT_CONTACT) {
@@ -1871,7 +1906,7 @@ function comment_form($form, &$form_state, $comment) {
   // If not replying to a comment, use our dedicated page callback for new
   // comments on nodes.
   if (empty($comment->cid) && empty($comment->pid)) {
-    $form['#action'] = url('comment/reply/' . $comment->nid);
+    $form['#action'] = url("comment/reply/{$comment->entity_type}/" . $entity->{$id_key});
   }
 
   if (isset($form_state['comment_preview'])) {
@@ -1991,7 +2026,7 @@ function comment_form($form, &$form_state, $comment) {
     '#title' => t('Subject'),
     '#maxlength' => 64,
     '#default_value' => $comment->subject,
-    '#access' => variable_get('comment_subject_field_' . $node->type, 1) == 1,
+    '#access' => variable_get("comment_subject_field_{$comment->entity_type}_" . $entity->{$bundle_key}, 1) == 1,
     '#weight' => -1,
   );
 
@@ -2002,10 +2037,12 @@ function comment_form($form, &$form_state, $comment) {
   );
 
   // Add internal comment properties.
-  foreach (array('cid', 'pid', 'nid', 'language', 'uid') as $key) {
+  foreach (array('cid', 'pid', 'entity_type', 'entity_id', 'language', 'uid') as $key) {
     $form[$key] = array('#type' => 'value', '#value' => $comment->$key);
   }
-  $form['node_type'] = array('#type' => 'value', '#value' => 'comment_node_' . $node->type);
+
+  $form['entity_type'] = array('#type' => 'value', '#value' => $comment->entity_type);
+  $form['bundle_type'] = array('#type' => 'value', '#value' => $entity->{$bundle_key});
 
   // Only show the save button if comment previews are optional or if we are
   // already previewing the submission.
@@ -2013,19 +2050,19 @@ function comment_form($form, &$form_state, $comment) {
   $form['actions']['submit'] = array(
     '#type' => 'submit',
     '#value' => t('Save'),
-    '#access' => ($comment->cid && user_access('administer comments')) || variable_get('comment_preview_' . $node->type, DRUPAL_OPTIONAL) != DRUPAL_REQUIRED || isset($form_state['comment_preview']),
+    '#access' => ($comment->cid && user_access('administer comments')) || variable_get('comment_preview_' . $entity->type, DRUPAL_OPTIONAL) != DRUPAL_REQUIRED || isset($form_state['comment_preview']),
     '#weight' => 19,
   );
   $form['actions']['preview'] = array(
     '#type' => 'submit',
     '#value' => t('Preview'),
-    '#access' => (variable_get('comment_preview_' . $node->type, DRUPAL_OPTIONAL) != DRUPAL_DISABLED),
+    '#access' => (variable_get('comment_preview_' . $entity->type, DRUPAL_OPTIONAL) != DRUPAL_DISABLED),
     '#weight' => 20,
     '#submit' => array('comment_form_build_preview'),
   );
 
   // Attach fields.
-  $comment->node_type = 'comment_node_' . $node->type;
+  $comment->node_type = 'comment_node_' . $entity->type;
   field_attach_form('comment', $comment, $form, $form_state);
 
   return $form;
@@ -2213,7 +2250,7 @@ function comment_form_submit_build_comment($form, &$form_state) {
 function comment_form_submit($form, &$form_state) {
   $node = node_load($form_state['values']['nid']);
   $comment = comment_form_submit_build_comment($form, $form_state);
-  if (user_access('post comments') && (user_access('administer comments') || $node->comment == COMMENT_NODE_OPEN)) {
+  if (user_access('post comments') && (user_access('administer comments') || $node->comment == COMMENT_ENTITY_OPEN)) {
     // Save the anonymous user information to a cookie for reuse.
     if (user_is_anonymous()) {
       user_cookie_save(array_intersect_key($form_state['values'], array_flip(array('name', 'mail', 'homepage'))));
@@ -2371,8 +2408,8 @@ function theme_comment_post_forbidden($variables) {
  */
 function template_preprocess_comment_wrapper(&$variables) {
   // Provide contextual information.
-  $variables['node'] = $variables['content']['#node'];
-  $variables['display_mode'] = variable_get('comment_default_mode_' . $variables['node']->type, COMMENT_MODE_THREADED);
+  $variables['entity'] = $variables['content']['#entity'];
+  $variables['display_mode'] = variable_get('comment_default_mode_' . $variables['entity']->type, COMMENT_MODE_THREADED);
   // The comment form is optional and may not exist.
   $variables['content'] += array('comment_form' => array());
 }
@@ -2399,7 +2436,7 @@ function _comment_per_page() {
 }
 
 /**
- * Updates the comment statistics for a given node. This should be called any
+ * Updates the comment statistics for a given entity. This should be called any
  * time a comment is added, deleted, or updated.
  *
  * The following fields are contained in the node_comment_statistics table.
@@ -2408,25 +2445,27 @@ function _comment_per_page() {
  * - last_comment_uid: the uid of the poster for the last comment for this node or the node authors uid if no comments exists for the node.
  * - comment_count: the total number of approved/published comments on this node.
  */
-function _comment_update_node_statistics($nid) {
+function _comment_update_entity_statistics($entity_type, $entiy_id) {
   // Allow bulk updates and inserts to temporarily disable the
   // maintenance of the {node_comment_statistics} table.
-  if (!variable_get('comment_maintain_node_statistics', TRUE)) {
+  if (!variable_get("comment_maintain_{$entity_type}_statistics", TRUE)) {
     return;
   }
 
-  $count = db_query('SELECT COUNT(cid) FROM {comment} WHERE nid = :nid AND status = :status', array(
-    ':nid' => $nid,
+  $count = db_query('SELECT COUNT(cid) FROM {comment} WHERE entity_type = :entity_type AND entiy_id = :entiy_id AND status = :status', array(
+    ':entity_type' => $entity_type,
+    ':entiy_id' => $entiy_id,
     ':status' => COMMENT_PUBLISHED,
   ))->fetchField();
 
   if ($count > 0) {
     // Comments exist.
-    $last_reply = db_query_range('SELECT cid, name, changed, uid FROM {comment} WHERE nid = :nid AND status = :status ORDER BY cid DESC', 0, 1, array(
-      ':nid' => $nid,
+    $last_reply = db_query_range('SELECT cid, name, changed, uid FROM {comment} WHERE entity_type = :entity_type AND entiy_id = :entiy_id AND status = :status ORDER BY cid DESC', 0, 1, array(
+      ':entity_type' => $entity_type,
+      ':entiy_id' => $entiy_id,
       ':status' => COMMENT_PUBLISHED,
     ))->fetchObject();
-    db_update('node_comment_statistics')
+    db_update('comment_entity_statistics')
       ->fields(array(
         'cid' => $last_reply->cid,
         'comment_count' => $count,
@@ -2434,21 +2473,32 @@ function _comment_update_node_statistics($nid) {
         'last_comment_name' => $last_reply->uid ? '' : $last_reply->name,
         'last_comment_uid' => $last_reply->uid,
       ))
-      ->condition('nid', $nid)
+      ->condition('entity_type', $entity_type)
+      ->condition('entiy_id', $entiy_id)
       ->execute();
   }
   else {
     // Comments do not exist.
-    $node = db_query('SELECT uid, created FROM {node} WHERE nid = :nid', array(':nid' => $nid))->fetchObject();
-    db_update('node_comment_statistics')
+    $entity_info = entity_get_info($entity_type);
+
+    # Get entity uid, created
+    $entity = db_select($entity_info['base table'], 'entity')
+      ->fields('entity', array('uid', 'created')) # @TODO: How are we sure entity has uid and created columns?
+      ->condition('entity_type', $entity_type)
+      ->condition('entity_id', $entity_id)
+      ->execute()
+      ->fetchObject();
+
+    db_update('comment_entity_statistics')
       ->fields(array(
         'cid' => 0,
         'comment_count' => 0,
-        'last_comment_timestamp' => $node->created,
+        'last_comment_timestamp' => $entity->created,
         'last_comment_name' => '',
-        'last_comment_uid' => $node->uid,
+        'last_comment_uid' => $entity->uid,
       ))
-      ->condition('nid', $nid)
+      ->condition('entity_type', $entity_type)
+      ->condition('entity_id', $entity_id)
       ->execute();
   }
 }
@@ -2717,3 +2767,32 @@ function comment_file_download_access($field, $entity_type, $entity) {
     return FALSE;
   }
 }
+
+/**
+ * Implements hook_schema_alter().
+ * Create comment field to entity base and revision tables.
+ */
+function comment_schema_alter(&$schema) {
+  foreach (entity_get_info() as $entity_type => $entity_info) {
+    if (!empty($entity_info['comment'])) {
+      foreach (array('base table', 'revision table') as $i) {
+        if (isset($entity_info[$i])) {
+          $table_name = $entity_info[$i];
+          if (isset($schema[$table_name]) && !isset($schema[$table_name]['fields']['comment'])) {
+            $schema[$table_name]['fields']['comment'] = array(
+              'description' => 'Whether comments are allowed on this node: 0 = no, 1 = closed (read only), 2 = open (read/write).',
+              'type' => 'int',
+              'not null' => TRUE,
+              'default' => 0,
+            );
+
+            try {
+              db_add_field($table_name, 'comment', $schema[$table_name]['fields']['comment']);
+            }
+            catch (Exception $e) {}
+          }
+        }
+      }
+    }
+  }
+}
diff --git a/modules/comment/comment.pages.inc b/modules/comment/comment.pages.inc
index 7e88bff..851bbe0 100644
--- a/modules/comment/comment.pages.inc
+++ b/modules/comment/comment.pages.inc
@@ -81,7 +81,7 @@ function comment_reply($node, $pid = NULL) {
     }
 
     // Should we show the reply box?
-    if ($node->comment != COMMENT_NODE_OPEN) {
+    if ($node->comment != COMMENT_ENTITY_OPEN) {
       drupal_set_message(t("This discussion is closed: you can't post new comments."), 'error');
       drupal_goto("node/$node->nid");
     }
diff --git a/modules/comment/comment.test b/modules/comment/comment.test
index 2e96ba3..2a7896e 100644
--- a/modules/comment/comment.test
+++ b/modules/comment/comment.test
@@ -615,7 +615,7 @@ class CommentInterfaceTest extends CommentHelperCase {
    *       USER_REGISTER_VISITORS.
    *     - contact: COMMENT_ANONYMOUS_MAY_CONTACT or
    *       COMMENT_ANONYMOUS_MAYNOT_CONTACT.
-   *     - comments: COMMENT_NODE_OPEN, COMMENT_NODE_CLOSED, or
+   *     - comments: COMMENT_ENTITY_OPEN, COMMENT_NODE_CLOSED, or
    *       COMMENT_NODE_HIDDEN.
    *   - User permissions:
    *     These are granted or revoked for the user, according to the
@@ -637,7 +637,7 @@ class CommentInterfaceTest extends CommentHelperCase {
         'form' => COMMENT_FORM_BELOW,
         'user_register' => USER_REGISTER_VISITORS,
         'contact' => COMMENT_ANONYMOUS_MAY_CONTACT,
-        'comments' => COMMENT_NODE_OPEN,
+        'comments' => COMMENT_ENTITY_OPEN,
         'access comments' => 0,
         'post comments' => 0,
         // Enabled by default, because it's irrelevant for this test.
@@ -715,9 +715,9 @@ class CommentInterfaceTest extends CommentHelperCase {
       COMMENT_ANONYMOUS_MUST_CONTACT => 'required',
     );
     $t_comments = array(
-      COMMENT_NODE_OPEN => 'open',
-      COMMENT_NODE_CLOSED => 'closed',
-      COMMENT_NODE_HIDDEN => 'hidden',
+      COMMENT_ENTITY_OPEN => 'open',
+      COMMENT_ENTITY_CLOSED => 'closed',
+      COMMENT_ENTITY_HIDDEN => 'hidden',
     );
     $verbose = $info;
     $verbose['form'] = $t_form[$info['form']];
diff --git a/modules/node/node.install b/modules/node/node.install
index 3f732a4..48cf50a 100644
--- a/modules/node/node.install
+++ b/modules/node/node.install
@@ -70,12 +70,6 @@ function node_schema() {
         'not null' => TRUE,
         'default' => 0,
       ),
-      'comment' => array(
-        'description' => 'Whether comments are allowed on this node: 0 = no, 1 = closed (read only), 2 = open (read/write).',
-        'type' => 'int',
-        'not null' => TRUE,
-        'default' => 0,
-      ),
       'promote' => array(
         'description' => 'Boolean indicating whether the node should be displayed on the front page.',
         'type' => 'int',
@@ -234,12 +228,6 @@ function node_schema() {
         'not null' => TRUE,
         'default' => 1,
       ),
-      'comment' => array(
-        'description' => 'Whether comments are allowed on this node (at the time of this revision): 0 = no, 1 = closed (read only), 2 = open (read/write).',
-        'type' => 'int',
-        'not null' => TRUE,
-        'default' => 0,
-      ),
       'promote' => array(
         'description' => 'Boolean indicating whether the node (at the time of this revision) should be displayed on the front page.',
         'type' => 'int',
diff --git a/modules/node/node.module b/modules/node/node.module
index 0c3cfb7..45b5ce0 100644
--- a/modules/node/node.module
+++ b/modules/node/node.module
@@ -172,6 +172,7 @@ function node_entity_info() {
       'revision table' => 'node_revision',
       'uri callback' => 'node_uri',
       'fieldable' => TRUE,
+      'comment' => TRUE,
       'entity keys' => array(
         'id' => 'nid',
         'revision' => 'vid',
diff --git a/themes/bartik/templates/comment-wrapper.tpl.php b/themes/bartik/templates/comment-wrapper.tpl.php
index 864dc41..1a58a9a 100644
--- a/themes/bartik/templates/comment-wrapper.tpl.php
+++ b/themes/bartik/templates/comment-wrapper.tpl.php
@@ -36,7 +36,7 @@
  */
 ?>
 <div id="comments" class="<?php print $classes; ?>"<?php print $attributes; ?>>
-  <?php if ($content['comments'] && $node->type != 'forum'): ?>
+  <?php if ($content['comments'] && $entity->type != 'forum'): ?>
     <?php print render($title_prefix); ?>
     <h2 class="title"><?php print t('Comments'); ?></h2>
     <?php print render($title_suffix); ?>