diff --git a/org_mode_samples/lesser_element/comment/indented.org b/org_mode_samples/lesser_element/comment/indented.org
index b98916d..ed61a36 100644
--- a/org_mode_samples/lesser_element/comment/indented.org
+++ b/org_mode_samples/lesser_element/comment/indented.org
@@ -1,4 +1,5 @@
 # Comment
+#   
   # indented line
 #        At the top of the file
 
diff --git a/src/compare/diff.rs b/src/compare/diff.rs
index 8d99fd8..3cc9671 100644
--- a/src/compare/diff.rs
+++ b/src/compare/diff.rs
@@ -1208,9 +1208,20 @@ fn compare_comment<'b, 's>(
     rust: &'b Comment<'s>,
 ) -> Result<DiffEntry<'b, 's>, Box<dyn std::error::Error>> {
     let child_status = Vec::new();
-    let this_status = DiffStatus::Good;
-    let message = None;
-    // TODO: Compare :value
+    let mut this_status = DiffStatus::Good;
+    let mut message = None;
+
+    // Compare value
+    let value =
+        get_property_quoted_string(emacs, ":value")?.ok_or("Comments should have a value.")?;
+    let rust_value = rust.get_value();
+    if value != rust_value {
+        this_status = DiffStatus::Bad;
+        message = Some(format!(
+            "Value mismatch (emacs != rust) {:?} != {:?}",
+            value, rust_value
+        ));
+    }
 
     Ok(DiffResult {
         status: this_status,
diff --git a/src/parser/comment.rs b/src/parser/comment.rs
index c2f761d..a6ded5d 100644
--- a/src/parser/comment.rs
+++ b/src/parser/comment.rs
@@ -1,18 +1,19 @@
 use nom::branch::alt;
-use nom::bytes::complete::is_not;
 use nom::bytes::complete::tag;
+use nom::character::complete::anychar;
 use nom::character::complete::line_ending;
 use nom::character::complete::space0;
-use nom::character::complete::space1;
 use nom::combinator::eof;
 use nom::combinator::not;
-use nom::combinator::opt;
+use nom::combinator::recognize;
 use nom::multi::many0;
+use nom::multi::many_till;
 use nom::sequence::preceded;
 use nom::sequence::tuple;
 
 use super::org_source::OrgSource;
 use super::util::get_consumed;
+use super::util::org_line_ending;
 use crate::context::parser_with_context;
 use crate::context::ContextElement;
 use crate::context::RefContext;
@@ -38,15 +39,29 @@ pub(crate) fn comment<'b, 'g, 'r, 's>(
     let parser_context = context.with_additional_node(&parser_context);
     let comment_line_matcher = parser_with_context!(comment_line)(&parser_context);
     let exit_matcher = parser_with_context!(exit_matcher_parser)(&parser_context);
-    let (remaining, _first_line) = comment_line_matcher(input)?;
-    let (remaining, _remaining_lines) =
+    let (remaining, first_line) = comment_line_matcher(input)?;
+    let (remaining, mut remaining_lines) =
         many0(preceded(not(exit_matcher), comment_line_matcher))(remaining)?;
 
     let source = get_consumed(input, remaining);
+    let mut value = Vec::with_capacity(remaining_lines.len() + 1);
+    let last_line = remaining_lines.pop();
+    if let Some(last_line) = last_line {
+        value.push(Into::<&str>::into(first_line));
+        value.extend(remaining_lines.into_iter().map(Into::<&str>::into));
+        let last_line = Into::<&str>::into(last_line);
+        // Trim the line ending from the final line.
+        value.push(&last_line[..(last_line.len() - 1)])
+    } else {
+        // Trim the line ending from the only line.
+        let only_line = Into::<&str>::into(first_line);
+        value.push(&only_line[..(only_line.len() - 1)])
+    }
     Ok((
         remaining,
         Comment {
             source: source.into(),
+            value,
         },
     ))
 }
@@ -57,14 +72,13 @@ fn comment_line<'b, 'g, 'r, 's>(
     input: OrgSource<'s>,
 ) -> Res<OrgSource<'s>, OrgSource<'s>> {
     start_of_line(input)?;
-    let (remaining, _indent) = space0(input)?;
-    let (remaining, (_hash, _leading_whitespace_and_content, _line_ending)) = tuple((
-        tag("#"),
-        opt(tuple((space1, is_not("\r\n")))),
-        alt((line_ending, eof)),
-    ))(remaining)?;
-    let source = get_consumed(input, remaining);
-    Ok((remaining, source))
+    let (remaining, _) = tuple((space0, tag("#")))(input)?;
+    if let Ok((remaining, line_break)) = org_line_ending(remaining) {
+        return Ok((remaining, line_break));
+    }
+    let (remaining, _) = tag(" ")(remaining)?;
+    let (remaining, value) = recognize(many_till(anychar, org_line_ending))(remaining)?;
+    Ok((remaining, value))
 }
 
 #[cfg_attr(feature = "tracing", tracing::instrument(ret, level = "debug"))]
diff --git a/src/types/lesser_element.rs b/src/types/lesser_element.rs
index e0e9762..77964cf 100644
--- a/src/types/lesser_element.rs
+++ b/src/types/lesser_element.rs
@@ -12,6 +12,7 @@ pub struct Paragraph<'s> {
 #[derive(Debug)]
 pub struct Comment<'s> {
     pub source: &'s str,
+    pub value: Vec<&'s str>,
 }
 
 #[derive(Debug)]
@@ -209,3 +210,16 @@ impl<'s> StandardProperties<'s> for LatexEnvironment<'s> {
         self.source
     }
 }
+
+impl<'s> Comment<'s> {
+    pub fn get_value(&self) -> String {
+        // TODO: maybe we should handle parsing here instead of storing the parsing result in the AST since I imagine getting the value of comments won't be a common operation.
+        let final_size = self.value.iter().map(|line| line.len()).sum();
+        let mut ret = String::with_capacity(final_size);
+        for line in &self.value {
+            ret.push_str(line);
+        }
+
+        ret
+    }
+}