Note: The following is made available under GPL from http://codex.wordpress.org/GPL. It may be edited a little from its original form, but probably not a lot. There is no guarantee this information is accurate…use at your own risk.
WordPress 2.8 Database Table Overview
|WordPress 2.8 Tables (10)|
|Table Name||Description||Relevant Area(s) of WordPress User Interface|
|wp_comments||The comments within WordPress are stored in the wp_comments table.||Comments are created by readers as responses to posts. Comments are managed by administrator via Administration > Comments > Comments|