diff --git a/modules/comment/comment.install b/modules/comment/comment.install
index 0213808..6f279e5 100644
--- a/modules/comment/comment.install
+++ b/modules/comment/comment.install
@@ -17,15 +17,15 @@ function comment_uninstall() {
   $node_types = array_keys(node_type_get_types());
   foreach ($node_types as $node_type) {
     field_attach_delete_bundle('comment', 'comment_node_' . $node_type);
-    variable_del('comment_' . $node_type);
-    variable_del('comment_anonymous_' . $node_type);
-    variable_del('comment_controls_' . $node_type);
-    variable_del('comment_default_mode_' . $node_type);
-    variable_del('comment_default_order_' . $node_type);
-    variable_del('comment_default_per_page_' . $node_type);
-    variable_del('comment_form_location_' . $node_type);
-    variable_del('comment_preview_' . $node_type);
-    variable_del('comment_subject_field_' . $node_type);
+    variable_del('comment_node_' . $node_type);
+    variable_del('comment_anonymous_node_' . $node_type);
+    variable_del('comment_controls_node_' . $node_type);
+    variable_del('comment_default_mode_node_' . $node_type);
+    variable_del('comment_default_order_node_' . $node_type);
+    variable_del('comment_default_per_page_node_' . $node_type);
+    variable_del('comment_form_location_node_' . $node_type);
+    variable_del('comment_preview_node_' . $node_type);
+    variable_del('comment_subject_field_node_' . $node_type);
   }
 }
 
@@ -195,10 +195,17 @@ function comment_schema() {
     ),
   );
 
-  $schema['node_comment_statistics'] = array(
+  $schema['comment_entity_statistics'] = array(
     'description' => 'Maintains statistics of node and comments posts to show "new" and "updated" flags.',
     'fields' => array(
-      'nid' => array(
+      'entity_type' => array(
+        'type' => 'varchar',
+        'length' => 128,
+        'not null' => TRUE,
+        'default' => '',
+        'description' => 'The entity type',
+      ),
+      'entity_id' => array(
         'type' => 'int',
         'unsigned' => TRUE,
         'not null' => TRUE,
@@ -259,3 +266,47 @@ function comment_schema() {
 
   return $schema;
 }
+
+/**
+ * Rename comment/node variable to comment/entity.
+ */
+function comment_update_8000() {
+  foreach (node_type_get_types() as $node_type) {
+    $old_keys[] = 'comment_';
+    $old_keys[] = 'comment_default_mode_';
+    $old_keys[] = 'comment_default_per_page_';
+    $old_keys[] = 'comment_anonymous_';
+    $old_keys[] = 'comment_subject_field_';
+    $old_keys[] = 'comment_form_location_';
+    $old_keys[] = 'comment_preview_';
+    foreach ($old_keys as $old_key) {
+      $new_key = "{$old_key}_node_{$node_type->type}";
+      $old_key = "{$old_key}_{$node_type->type}";
+      $variable = variable_get($old_key);
+      variable_set($new_key, $variable);
+      variable_del($old_key);
+    }
+  }
+}
+
+/**
+ * Update table {node_comment_statistics}.
+ */
+function comment_update_8001() {
+  # Rename {node_comment_statistics} to {comment_entity_statistics}
+  db_rename_table('node_comment_statistics', 'comment_entity_statistics');
+
+  # Add field entity_type
+  $comment_schema = comment_schema();
+  $entity_column = $comment_schema['comment_entity_statistics']['fields']['entity_type'];
+  db_add_field('comment_entity_statistics', 'entity_type', $entity_column);
+
+  # Set entity_type to 'node'
+  db_update('comment_entity_statistics')
+    ->fields(array('entity_type' => 'node'))
+    ->execute();
+
+  # Rename nid to entity_id
+  $entity_id_column = $comment_schema['comment_entity_statistics']['fields']['entity_id'];
+  db_change_field('comment_entity_statistics', 'nid', 'entity_id', $entity_id_column);
+}
diff --git a/modules/comment/comment.module b/modules/comment/comment.module
index ae9278c..c8a1f66 100644
--- a/modules/comment/comment.module
+++ b/modules/comment/comment.module
@@ -609,6 +609,12 @@ function theme_comment_block() {
 }
 
 /**
+ * @TODO: Implements hook_entity_view().
+ */
+function comment_entity_view($entity, $entity_type, $view_mode, $langcode) {
+}
+
+/**
  * Implements hook_node_view().
  */
 function comment_node_view($node, $view_mode) {
@@ -1133,7 +1139,7 @@ function comment_form_node_type_form_alter(&$form, $form_state) {
     $form['comment']['comment'] = array(
       '#type' => 'select',
       '#title' => t('Default comment setting for new content'),
-      '#default_value' => variable_get('comment_' . $form['#node_type']->type, COMMENT_NODE_OPEN),
+      '#default_value' => variable_get('comment_node_' . $form['#node_type']->type, COMMENT_NODE_OPEN),
       '#options' => array(
         COMMENT_NODE_OPEN => t('Open'),
         COMMENT_NODE_CLOSED => t('Closed'),
@@ -1143,19 +1149,19 @@ function comment_form_node_type_form_alter(&$form, $form_state) {
     $form['comment']['comment_default_mode'] = array(
       '#type' => 'checkbox',
       '#title' => t('Threading'),
-      '#default_value' => variable_get('comment_default_mode_' . $form['#node_type']->type, COMMENT_MODE_THREADED),
+      '#default_value' => variable_get('comment_default_mode_node_' . $form['#node_type']->type, COMMENT_MODE_THREADED),
       '#description' => t('Show comment replies in a threaded list.'),
     );
     $form['comment']['comment_default_per_page'] = array(
       '#type' => 'select',
       '#title' => t('Comments per page'),
-      '#default_value' => variable_get('comment_default_per_page_' . $form['#node_type']->type, 50),
+      '#default_value' => variable_get('comment_default_per_page_node_' . $form['#node_type']->type, 50),
       '#options' => _comment_per_page(),
     );
     $form['comment']['comment_anonymous'] = array(
       '#type' => 'select',
       '#title' => t('Anonymous commenting'),
-      '#default_value' => variable_get('comment_anonymous_' . $form['#node_type']->type, COMMENT_ANONYMOUS_MAYNOT_CONTACT),
+      '#default_value' => variable_get('comment_anonymous_node_' . $form['#node_type']->type, COMMENT_ANONYMOUS_MAYNOT_CONTACT),
       '#options' => array(
         COMMENT_ANONYMOUS_MAYNOT_CONTACT => t('Anonymous posters may not enter their contact information'),
         COMMENT_ANONYMOUS_MAY_CONTACT => t('Anonymous posters may leave their contact information'),
@@ -1166,17 +1172,17 @@ function comment_form_node_type_form_alter(&$form, $form_state) {
     $form['comment']['comment_subject_field'] = array(
       '#type' => 'checkbox',
       '#title' => t('Allow comment title'),
-      '#default_value' => variable_get('comment_subject_field_' . $form['#node_type']->type, 1),
+      '#default_value' => variable_get('comment_subject_field_node_' . $form['#node_type']->type, 1),
     );
     $form['comment']['comment_form_location'] = array(
       '#type' => 'checkbox',
       '#title' => t('Show reply form on the same page as comments'),
-      '#default_value' => variable_get('comment_form_location_' . $form['#node_type']->type, COMMENT_FORM_BELOW),
+      '#default_value' => variable_get('comment_form_location_node_' . $form['#node_type']->type, COMMENT_FORM_BELOW),
     );
     $form['comment']['comment_preview'] = array(
       '#type' => 'radios',
       '#title' => t('Preview comment'),
-      '#default_value' => variable_get('comment_preview_' . $form['#node_type']->type, DRUPAL_OPTIONAL),
+      '#default_value' => variable_get('comment_preview_node_' . $form['#node_type']->type, DRUPAL_OPTIONAL),
       '#options' => array(
         DRUPAL_DISABLED => t('Disabled'),
         DRUPAL_OPTIONAL => t('Optional'),
@@ -1239,6 +1245,49 @@ function comment_form_node_form_alter(&$form, $form_state) {
 }
 
 /**
+ * Implements hook_entity_load().
+ */
+function comment_entity_load($entities, $entity_type) {
+  $entity_info = entity_get_info($entity_type);
+
+  // Entity does not support comment, we do nothing.
+  if (empty($entity_info['comment'])) {
+    return;
+  }
+
+  # dsm($entity_info); return;
+  $id_field = $entity_info['entity keys']['id'];
+
+  $comments_enabled = array();
+  foreach ($entities as $entity) {
+    // Store whether comments are enabled for this node.
+    if ($entity->comment != COMMENT_NODE_HIDDEN) {
+      $comments_enabled[] = $entity->{$id_field};
+    }
+    else {
+      $entity->cid = 0;
+      $entity->last_comment_timestamp = isset($entity->created) ? $entity->created : NULL;
+      $entity->last_comment_name = '';
+      $entity->last_comment_uid = $entity->uid;
+      $entity->last_comment_uid = isset($entity->uid) ? $entity->uid : 0;
+      $entity->comment_count = 0;
+    }
+  }
+
+  // For nodes with comments enabled, fetch information from the database.
+  if (!empty($comments_enabled)) {
+    $result = db_query('SELECT cid, entity_id, last_comment_timestamp, last_comment_name, last_comment_uid, comment_count FROM {comment_entity_statistics} WHERE entity_type = :type AND entity_id IN (:comments_enabled)', array(':entity_type' => $entity_type, ':comments_enabled' => $comments_enabled));
+    foreach ($result as $record) {
+      $entities[$record->entity_id]->cid = $record->cid;
+      $entities[$record->entity_id]->last_comment_timestamp = $record->last_comment_timestamp;
+      $entities[$record->entity_id]->last_comment_name = $record->last_comment_name;
+      $entities[$record->entity_id]->last_comment_uid = $record->last_comment_uid;
+      $entities[$record->entity_id]->comment_count = $record->comment_count;
+    }
+  }
+}
+
+/**
  * Implements hook_node_load().
  */
 function comment_node_load($nodes, $types) {
@@ -1262,7 +1311,10 @@ function comment_node_load($nodes, $types) {
 
   // For nodes with comments enabled, fetch information from the database.
   if (!empty($comments_enabled)) {
-    $result = db_query('SELECT nid, cid, last_comment_timestamp, last_comment_name, last_comment_uid, comment_count FROM {node_comment_statistics} WHERE nid IN (:comments_enabled)', array(':comments_enabled' => $comments_enabled));
+    $result = db_query('
+        SELECT cid, entity_id, last_comment_timestamp, last_comment_name, last_comment_uid, comment_count
+        FROM {comment_entity_statistics}
+        WHERE entity_type = :type AND entity_id IN (:comments_enabled)', array(':entity_type' => '', ':comments_enabled' => $comments_enabled));
     foreach ($result as $record) {
       $nodes[$record->nid]->cid = $record->cid;
       $nodes[$record->nid]->last_comment_timestamp = $record->last_comment_timestamp;
@@ -2717,3 +2769,32 @@ function comment_file_download_access($field, $entity_type, $entity) {
     return FALSE;
   }
 }
+
+/**
+ * Implements hook_schema_alter().
+ * Create comment field to entity base and revision tables.
+ */
+function comment_schema_alter(&$schema) {
+  foreach (entity_get_info() as $entity_type => $entity_info) {
+    if (!empty($entity_info['comment'])) {
+      foreach (array('base table', 'revision table') as $i) {
+        if (isset($entity_info[$i])) {
+          $table_name = $entity_info[$i];
+          if (isset($schema[$table_name]) && !isset($schema[$table_name]['fields']['comment'])) {
+            $schema[$table_name]['fields']['comment'] = array(
+              'description' => 'Whether comments are allowed on this node: 0 = no, 1 = closed (read only), 2 = open (read/write).',
+              'type' => 'int',
+              'not null' => TRUE,
+              'default' => 0,
+            );
+
+            try {
+              db_add_field($table_name, 'comment', $schema[$table_name]['fields']['comment']);
+            }
+            catch (Exception $e) {}
+          }
+        }
+      }
+    }
+  }
+}
diff --git a/modules/node/node.install b/modules/node/node.install
index 3f732a4..48cf50a 100644
--- a/modules/node/node.install
+++ b/modules/node/node.install
@@ -70,12 +70,6 @@ function node_schema() {
         'not null' => TRUE,
         'default' => 0,
       ),
-      'comment' => array(
-        'description' => 'Whether comments are allowed on this node: 0 = no, 1 = closed (read only), 2 = open (read/write).',
-        'type' => 'int',
-        'not null' => TRUE,
-        'default' => 0,
-      ),
       'promote' => array(
         'description' => 'Boolean indicating whether the node should be displayed on the front page.',
         'type' => 'int',
@@ -234,12 +228,6 @@ function node_schema() {
         'not null' => TRUE,
         'default' => 1,
       ),
-      'comment' => array(
-        'description' => 'Whether comments are allowed on this node (at the time of this revision): 0 = no, 1 = closed (read only), 2 = open (read/write).',
-        'type' => 'int',
-        'not null' => TRUE,
-        'default' => 0,
-      ),
       'promote' => array(
         'description' => 'Boolean indicating whether the node (at the time of this revision) should be displayed on the front page.',
         'type' => 'int',
diff --git a/modules/node/node.module b/modules/node/node.module
index 0c3cfb7..45b5ce0 100644
--- a/modules/node/node.module
+++ b/modules/node/node.module
@@ -172,6 +172,7 @@ function node_entity_info() {
       'revision table' => 'node_revision',
       'uri callback' => 'node_uri',
       'fieldable' => TRUE,
+      'comment' => TRUE,
       'entity keys' => array(
         'id' => 'nid',
         'revision' => 'vid',