Mine

function theme_comment_block() {  $result = db_query_range(db_rewrite_sql('SELECT c.nid, c.subject, c.cid, c.timestamp FROM {comments} c INNER JOIN {node} n ON n.nid = c.nid WHERE n.status = 1 AND c.status = %d ORDER BY c.timestamp DESC', 'c'), COMMENT_PUBLISHED, 0, 10);  $items = array();  while ($comment = db_fetch_object($result)) {    $items[] = l($comment->subject, 'node/'. $comment->nid, NULL, NULL, 'comment-'. $comment->cid) .'<br />'. t('%time ago', array('%time' => format_interval(time() - $comment->timestamp)));  }  return theme('item_list', $items);}