<ul class="most-comments"> 
< ?php $result = $wpdb->get_results("SELECT comment_count,ID,post_title FROM $wpdb->posts ORDER BY comment_count DESC LIMIT 0 , 10"); 
foreach ($result as $post) { 
setup_postdata($post); 
$postid = $post->ID; 
$title = $post->post_title; 
$commentcount = $post->comment_count; 
if ($commentcount != 0) { ?> 
<li><a href="<?php echo get_permalink($postid); ?>" title="< ?php echo $title ?>"> 
< ?php echo $title ?></a> (< ?php echo $commentcount ?>)</li> 
< ?php } } ?> 
</ul>