Blogging Forum Discuss Make your Wordpress Theme 2.7 compatible (Threaded Comments) in the vBulletinSetup Information forums; Heres some really nice links and writeups I found on how to edit your wordpress 2.x themes to make them work with 2.7's new threaded comment functionality. Heres how to ...

[Rocket 442]

Heres some really nice links and writeups I found on how to edit your wordpress 2.x themes to make them work with 2.7's new threaded comment functionality.

Heres how to make a new comments.php file for your theme:
WordPress 2.7 Comments Enhancements
** save some time and just copy > paste this into a .php file http://ottodestruct.com/comments.phps

And heres how to make the theme also work with the 2.6 and below wordpress comment system
Making your theme’s comments compatible with WordPress 2.7 and earlier versions

I've updated 2 sites already with this and they work like a charm