Link which leads to comments I simply wish to put a link at the head of node, which leads at the beginning of comments. 

I did not find clear answer on this subject.

I try this, but does not work :

&lt;?php print l('&lt;p&gt;title&lt;/p&gt;', '#comments', array('html' =&gt; TRUE)); ?&gt;


Is there a solution under drupal?
Creating a link like this will not create the desired output. When looking at the l() function comments on the Drupal API page, the following is suggested to make internal anchors work:

l(t('Comments'), $_GET['q'], array('fragment' =&gt; 'comments'));


What happens is you tell Drupal to create a link to the current page, and add #comments as an anchor (fragment).

This means you can also link to the comments from other pages, by simply changing the $_GET['q'] parameter to the desired path.