--- comment-wrapper.tpl.php	2009-01-21 19:08:35.000000000 +0100
+++ comment-wrapper_new.tpl.php	2009-02-10 22:56:36.000000000 +0100
@@ -31,6 +31,8 @@
  * @see theme_comment_wrapper()
  */
 ?>
-<div id="comments">
-  <?php print $content; ?>
-</div>
+<?php if ($content): ?>
+  <div id="comments">
+    <?php print $content; ?>
+  </div>
+<?php endif; ?>