Here is the code;

<?php
$query = "SELECT * from $wpdb->comments WHERE comment_approved= '1'
ORDER BY comment_date DESC LIMIT 0 ,5";
$comments = $wpdb->get_results($query);

if ($comments) {
    echo '<ul>';
    foreach ($comments as $comment) {
        $url = '<a href="'. get_permalink($comment->comment_post_ID).'#comment-'.$comment->comment_ID .'" title="'.$comment->comment_author .' | '.get_the_title($comment->comment_post_ID).'">';
        echo '<li>';
        echo '<div class="img">';
        echo $url;
        echo get_avatar( $comment->comment_author_email, $img_w);
        echo '</a></div>';

        echo '<div class="txt">Par: ';
        echo $url;
        echo $comment->comment_author;
        echo '</a></div>';
        echo '</li>';
    }
    echo '</ul>';
}
?>

This code shows 5 recent comment. If you change “5” in line two, you can display more comment or less…