<ul> 
< ?php 
$tags = wp_get_post_tags($post->ID); 
if ($tags) { 
$first_tag = $tags[0]->term_id; 
$args=array( 
'tag__in' => array($first_tag), 
'post__not_in' => array($post->ID), 
'showposts'=>10, 
'caller_get_posts'=>1 
); 
$my_query = new WP_Query($args); 
if( $my_query->have_posts() ) { 
while ($my_query->have_posts()) : $my_query->the_post(); ?> 
<li><a href="<?php the_permalink() ?>" rel="bookmark" title="Permanent Link to < ?php the_title_attribute(); ?>">< ?php the_title(); ?> < ?php comments_number(' ','(1)','(%)'); ?></a> </li> 
< ?php 
endwhile; 
} 
} 
?> 
</ul>