WordPress’s commenting system is fantastic, but having a well designed comment layout is even better!
These 5 resources will aid you with learning and understanding wordpress comments.
The majority of premium wordpress themes come with styled comments to match the design, but if you are creating your own from scratch and wondered how to master comments.php in your wordpress theme directory, these resources will help explain all the ins and outs.
Styling Your WordPress Comments by darrenhoyt.com
The WordPress Theme Comments Template by themeshaper.com
Advanced WordPress Comment Styles And Tricks by problogdesign.com
WP Theme Lesson #16: Comments Template by wpdesigner.com
WordPress How to: Style comments of every roles by wprecipies.com