root/tags/2.3.2/wp-includes/feed-rss2-comments.php

<?php
header('Content-Type: text/xml;charset=' . get_option('blog_charset'), true);

echo '<?xml version="1.0" encoding="'.get_option('blog_charset').'"?'.'>';
?>
<!-- generator="wordpress/<?php echo $wp_version ?>" -->
<rss version="2.0"
    xmlns:content="http://purl.org/rss/1.0/modules/content/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    >
<channel>
    <title><?php
        if ( is_singular() )
            printf(__('Comments on: %s'), get_the_title_rss());
        elseif ( is_search() )
            printf(__('Comments for %s searching on %s'), get_bloginfo_rss( 'name' ), attribute_escape($wp_query->query_vars['s']));
        else
            printf(__('Comments for %s'), get_bloginfo_rss( 'name' ) . get_wp_title_rss());
    ?></title>
    <link><?php (is_single()) ? the_permalink_rss() : bloginfo_rss("url") ?></link>
    <description><?php bloginfo_rss("description") ?></description>
    <pubDate><?php echo gmdate('r'); ?></pubDate>
    <generator>http://wordpress.org/?v=<?php echo $wp_version ?></generator>
    <?php do_action('commentsrss2_head'); ?>
<?php
if ( have_comments() ) : while ( have_comments() ) : the_comment();
    $comment_post = get_post($comment->comment_post_ID);
    get_post_custom($comment_post->ID);
?>
    <item>
        <title><?php
            if ( !is_singular() ) {
                $title = get_the_title($comment_post->ID);
                $title = apply_filters('the_title_rss', $title);
                printf(__('Comment on %1$s by %2$s'), $title, get_comment_author_rss());
            } else {
                printf(__('By: %s'), get_comment_author_rss());
            }
        ?></title>
        <link><?php comment_link() ?></link>
        <dc:creator><?php echo get_comment_author_rss() ?></dc:creator>
        <pubDate><?php echo mysql2date('D, d M Y H:i:s +0000', get_comment_time('Y-m-d H:i:s', true), false); ?></pubDate>
        <guid><?php comment_link() ?></guid>
<?php if (!empty($comment_post->post_password) && $_COOKIE['wp-postpass'] != $comment_post->post_password) : ?>
        <description><?php _e('Protected Comments: Please enter your password to view comments.'); ?></description>
        <content:encoded><![CDATA[<?php echo get_the_password_form() ?>]]></content:encoded>
<?php else : // post pass ?>
        <description><?php comment_text_rss() ?></description>
        <content:encoded><![CDATA[<?php comment_text() ?>]]></content:encoded>
<?php endif; // post pass
    do_action('commentrss2_item', $comment->comment_ID, $comment_post->ID);
?>
    </item>
<?php endwhile; endif; ?>
</channel>
</rss>