WebGuerrilla - 7:20 pm on Feb 27, 2001 (gmt 0)

I don't think anyone still does. Although you still see it used alot. The most common one I come across is Heading tags enclosed in a comment tags. Something like:

<!-- <h1>keywords here</h1> -->

I think it is most likely ignored, but I know several SEO firms that still use it. I would be interested in hearing if anyone feels that placing html tags within a comment makes any engine index it.