<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="&lt;?php echo get_permalink($postid); ?&gt;" title="<?php echo $title ?>">
<?php echo $title ?></a> (<?php echo $commentcount ?>)</li>
<?php } } ?>
</ul>