diff --git a/packages/compiler/src/ml_parser/ast.ts b/packages/compiler/src/ml_parser/ast.ts
index acf9eea8887..8faf142f58c 100644
--- a/packages/compiler/src/ml_parser/ast.ts
+++ b/packages/compiler/src/ml_parser/ast.ts
@@ -26,7 +26,8 @@ export type Node =
   | Block
   | BlockParameter
   | Component
-  | Directive;
+  | Directive
+  | StartTagComment;
 
 export abstract class NodeWithI18n implements BaseNode {
   constructor(
@@ -97,6 +98,17 @@ export class Attribute extends NodeWithI18n {
   }
 }
 
+export class StartTagComment implements BaseNode {
+  constructor(
+    public value: string,
+    public type: 'single' | 'multi',
+    public sourceSpan: ParseSourceSpan,
+  ) {}
+  visit(visitor: Visitor, context: any): any {
+    return visitor.visitAttributeComment ? visitor.visitAttributeComment(this, context) : undefined;
+  }
+}
+
 export class Element extends NodeWithI18n {
   constructor(
     public name: string,
@@ -109,6 +121,7 @@ export class Element extends NodeWithI18n {
     public endSourceSpan: ParseSourceSpan | null = null,
     readonly isVoid: boolean,
     i18n?: I18nMeta,
+    public comments: StartTagComment[] = [],
   ) {
     super(sourceSpan, i18n);
   }
@@ -159,6 +172,7 @@ export class Component extends NodeWithI18n {
     readonly startSourceSpan: ParseSourceSpan,
     public endSourceSpan: ParseSourceSpan | null = null,
     i18n?: I18nMeta,
+    public comments: StartTagComment[] = [],
   ) {
     super(sourceSpan, i18n);
   }
@@ -223,6 +237,7 @@ export interface Visitor {
   visitLetDeclaration(decl: LetDeclaration, context: any): any;
   visitComponent(component: Component, context: any): any;
   visitDirective(directive: Directive, context: any): any;
+  visitAttributeComment?(comment: StartTagComment, context: any): any;
 }
 
 export function visitAll(visitor: Visitor, nodes: Node[], context: any = null): any[] {
@@ -247,11 +262,13 @@ export class RecursiveVisitor implements Visitor {
     this.visitChildren(context, (visit) => {
       visit(ast.attrs);
       visit(ast.directives);
+      visit(ast.comments);
       visit(ast.children);
     });
   }
 
   visitAttribute(ast: Attribute, context: any): any {}
+  visitAttributeComment(ast: StartTagComment, context: any): any {}
   visitText(ast: Text, context: any): any {}
   visitComment(ast: Comment, context: any): any {}
 
@@ -277,6 +294,7 @@ export class RecursiveVisitor implements Visitor {
   visitComponent(component: Component, context: any) {
     this.visitChildren(context, (visit) => {
       visit(component.attrs);
+      visit(component.comments);
       visit(component.children);
     });
   }
diff --git a/packages/compiler/src/ml_parser/html_whitespaces.ts b/packages/compiler/src/ml_parser/html_whitespaces.ts
index 752a49f6a58..a04e6344c0a 100644
--- a/packages/compiler/src/ml_parser/html_whitespaces.ts
+++ b/packages/compiler/src/ml_parser/html_whitespaces.ts
@@ -81,6 +81,7 @@ export class WhitespaceVisitor implements html.Visitor {
         element.endSourceSpan,
         element.isVoid,
         element.i18n,
+        element.comments,
       );
       this.originalNodeMap?.set(newElement, element);
       return newElement;
@@ -97,6 +98,7 @@ export class WhitespaceVisitor implements html.Visitor {
       element.endSourceSpan,
       element.isVoid,
       element.i18n,
+      element.comments,
     );
     this.originalNodeMap?.set(newElement, element);
     return newElement;
@@ -229,6 +231,7 @@ export class WhitespaceVisitor implements html.Visitor {
         node.startSourceSpan,
         node.endSourceSpan,
         node.i18n,
+        node.comments,
       );
       this.originalNodeMap?.set(newElement, node);
       return newElement;
@@ -246,6 +249,7 @@ export class WhitespaceVisitor implements html.Visitor {
       node.startSourceSpan,
       node.endSourceSpan,
       node.i18n,
+      node.comments,
     );
     this.originalNodeMap?.set(newElement, node);
     return newElement;
diff --git a/packages/compiler/src/ml_parser/lexer.ts b/packages/compiler/src/ml_parser/lexer.ts
index e33df40540f..b0011fbb35f 100644
--- a/packages/compiler/src/ml_parser/lexer.ts
+++ b/packages/compiler/src/ml_parser/lexer.ts
@@ -813,7 +813,7 @@ class _Tokenizer {
     const content = spanEnd.getChars(contentStart);
 
     this._beginToken(TokenType.IN_ELEMENT_COMMENT, start);
-    this._endToken([content], spanEnd);
+    this._endToken([content, 'single'], spanEnd);
 
     this._attemptCharCodeUntilFn(isNotWhitespace);
   }
@@ -842,7 +842,7 @@ class _Tokenizer {
     }
 
     this._beginToken(TokenType.IN_ELEMENT_COMMENT, start);
-    this._endToken([content], spanEnd);
+    this._endToken([content, 'multi'], spanEnd);
   }
 
   private _consumeTagOpen(start: CharacterCursor) {
diff --git a/packages/compiler/src/ml_parser/parser.ts b/packages/compiler/src/ml_parser/parser.ts
index e1e50065691..7f448f79222 100644
--- a/packages/compiler/src/ml_parser/parser.ts
+++ b/packages/compiler/src/ml_parser/parser.ts
@@ -393,7 +393,8 @@ class _TreeBuilder {
   private _consumeElementStartTag(startTagToken: TagOpenStartToken | IncompleteTagOpenToken) {
     const attrs: html.Attribute[] = [];
     const directives: html.Directive[] = [];
-    this._consumeAttributesAndDirectives(attrs, directives);
+    const comments: html.StartTagComment[] = [];
+    this._consumeAttributesAndDirectives(attrs, directives, comments);
 
     const fullName = this._getElementFullName(startTagToken, this._getClosestElementLikeParent());
     const tagDef = this._getTagDefinition(fullName);
@@ -438,6 +439,8 @@ class _TreeBuilder {
       startSpan,
       undefined,
       tagDef?.isVoid ?? false,
+      undefined,
+      comments,
     );
     const parent = this._getContainer();
     const isClosedByChild =
@@ -464,7 +467,8 @@ class _TreeBuilder {
     const componentName = startToken.parts[0];
     const attrs: html.Attribute[] = [];
     const directives: html.Directive[] = [];
-    this._consumeAttributesAndDirectives(attrs, directives);
+    const comments: html.StartTagComment[] = [];
+    this._consumeAttributesAndDirectives(attrs, directives, comments);
 
     const closestElement = this._getClosestElementLikeParent();
     const tagName = this._getComponentTagName(startToken, closestElement);
@@ -494,6 +498,8 @@ class _TreeBuilder {
       span,
       startSpan,
       undefined,
+      undefined,
+      comments,
     );
     const parent = this._getContainer();
     const isClosedByChild =
@@ -515,6 +521,7 @@ class _TreeBuilder {
   private _consumeAttributesAndDirectives(
     attributesResult: html.Attribute[],
     directivesResult: html.Directive[],
+    commentsResult: html.StartTagComment[],
   ) {
     while (
       this._peek.type === TokenType.ATTR_NAME ||
@@ -527,7 +534,13 @@ class _TreeBuilder {
         attributesResult.push(this._consumeAttr(this._advance<AttributeNameToken>()));
       } else {
         const commentToken = this._advance<InElementCommentToken>();
-        this._addToParent(new html.Comment(commentToken.parts[0], commentToken.sourceSpan));
+        commentsResult.push(
+          new html.StartTagComment(
+            commentToken.parts[0],
+            commentToken.parts[1],
+            commentToken.sourceSpan,
+          ),
+        );
       }
     }
   }
diff --git a/packages/compiler/src/ml_parser/tokens.ts b/packages/compiler/src/ml_parser/tokens.ts
index 61ec36f7968..eef8e8d7aab 100644
--- a/packages/compiler/src/ml_parser/tokens.ts
+++ b/packages/compiler/src/ml_parser/tokens.ts
@@ -164,7 +164,7 @@ export interface CommentEndToken extends TokenBase {
 
 export interface InElementCommentToken extends TokenBase {
   type: TokenType.IN_ELEMENT_COMMENT;
-  parts: [content: string];
+  parts: [content: string, type: 'single' | 'multi'];
 }
 
 export interface CdataStartToken extends TokenBase {
diff --git a/packages/compiler/src/render3/r3_template_transform.ts b/packages/compiler/src/render3/r3_template_transform.ts
index dfde0a63ed4..ca05df6c5ee 100644
--- a/packages/compiler/src/render3/r3_template_transform.ts
+++ b/packages/compiler/src/render3/r3_template_transform.ts
@@ -25,6 +25,7 @@ import {BindingParser} from '../template_parser/binding_parser';
 import {PreparsedElementType, preparseElement} from '../template_parser/template_preparser';
 
 import * as t from './r3_ast';
+import {createContentBlock} from './r3_content_blocks';
 import {
   createForLoop,
   createIfBlock,
@@ -33,7 +34,6 @@ import {
   isConnectedIfLoopBlock,
 } from './r3_control_flow';
 import {createDeferredBlock, isConnectedDeferLoopBlock} from './r3_deferred_blocks';
-import {createContentBlock} from './r3_content_blocks';
 import {I18N_ICU_VAR_PREFIX} from './view/i18n/util';
 
 const BIND_NAME_REGEXP = /^(?:(bind-)|(let-)|(ref-|#)|(on-)|(bindon-)|(@))(.*)$/;
@@ -264,6 +264,12 @@ class HtmlAstToIvyAst implements html.Visitor {
       );
     }
 
+    if (this.options.collectCommentNodes) {
+      element.comments.forEach((comment) => {
+        this.commentNodes.push(new t.Comment(comment.value || '', comment.sourceSpan));
+      });
+    }
+
     if (elementHasInlineTemplate) {
       // If this node is an inline-template (e.g. has *ngFor) then we need to create a template
       // node that contains this node.
@@ -349,6 +355,13 @@ class HtmlAstToIvyAst implements html.Visitor {
     return null;
   }
 
+  visitAttributeComment(comment: html.StartTagComment): null {
+    if (this.options.collectCommentNodes) {
+      this.commentNodes.push(new t.Comment(comment.value || '', comment.sourceSpan));
+    }
+    return null;
+  }
+
   visitLetDeclaration(decl: html.LetDeclaration, context: any) {
     const value = this.bindingParser.parseBinding(
       decl.value,
@@ -432,6 +445,12 @@ class HtmlAstToIvyAst implements html.Visitor {
       component.i18n,
     );
 
+    if (this.options.collectCommentNodes) {
+      component.comments.forEach((comment) => {
+        this.commentNodes.push(new t.Comment(comment.value || '', comment.sourceSpan));
+      });
+    }
+
     if (elementHasInlineTemplate) {
       node = this.wrapInTemplate(
         node,