[[REM]] allows explanatory comments, or remarks, to be inserted in a program. [[REM]] statements extend to the end of the line and the text is ignored when the program is run.
* [[REM]] may only be used where statements are allowed unlike [[apostrophe]] comments which may be included anywhere.
* [[REM]] must appear as the last, or only, statement on a line. Any following statements are included in the comment text and ignored.
* QBasic [[metacommand]]s like [[$INCLUDE]] must be included in a comment using either [[REM]] or [[apostrophe|']].
* [[Apostrophe]] comments, unavailable in earlier dialects of the BASIC language, are now generally favored over [[REM]] statements for their greater flexibility.
* Comments are also useful for disabling code for program testing and debugging purposes.