diff --git a/wp-admin/install.php b/wp-admin/install.php
index 0630547108..da6b7b67d1 100644
--- a/wp-admin/install.php
+++ b/wp-admin/install.php
@@ -388,7 +388,6 @@ $option_data = array(
 "INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES(16,'use_smilies', 2, '1', 'set this to 1 to enable smiley conversion in posts (note: this makes smiley conversion in ALL posts)', 8, 20)",
 "INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES(17,'smilies_directory', 3, 'http://example.com/wp-images/smilies', 'the directory where your smilies are (no trailing slash)', 8, 40)",
 "INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES(18,'require_name_email', 2, '0', 'set this to true to require e-mail and name, or false to allow comments without e-mail/name', 8, 20)",
-"INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES(19,'comment_allowed_tags', 3, '<b><i><strong><em><code><blockquote><p><br><strike><a>', 'here is a list of the tags that are allowed in the comments. You can add tags to the list, just add them in the string, add only the opening tag: for example, only \'&lt;a>\' instead of \'&lt;a href=\"\">&lt;/a>\'', 8, 40)",
 "INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES(20,'comments_notify', 2, '1', 'set this to true to let every author be notified about comments on their posts', 8, 20)",
 //rss/rdf feeds
 "INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES(21,'posts_per_rss', 1, '10', 'number of last posts to syndicate', 8, 20)",
diff --git a/wp-admin/upgrade-functions.php b/wp-admin/upgrade-functions.php
index d10af11f7c..9fc0476623 100644
--- a/wp-admin/upgrade-functions.php
+++ b/wp-admin/upgrade-functions.php
@@ -159,7 +159,6 @@ function upgrade_072() {
 		"INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES (16,'use_smilies', 2, '1', 'set this to true to enable smiley conversion in posts (note: this makes smiley conversion in ALL posts)', 8, 20)",
 		"INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES (17,'smilies_directory', 3, 'http://example.com/wp-images/smilies', 'the directory where your smilies are (no trailing slash)', 8, 40)",
 		"INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES (18,'require_name_email', 2, '0', 'set this to true to require e-mail and name, or false to allow comments without e-mail/name', 8, 20)",
-		"INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES (19,'comment_allowed_tags', 3, '<b><i><strong><em><code><blockquote><p><br><strike><a>', 'here is a list of the tags that are allowed in the comments. You can add tags to the list, just add them in the string, add only the opening tag: for example, only \'&lt;a>\' instead of \'&lt;a href=\"\">&lt;/a>\'', 8, 40)",
 		"INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES (20,'comments_notify', 2, '1', 'set this to true to let every author be notified about comments on their posts', 8, 20)",
 		//rss/rdf feeds
 		"INSERT INTO $tableoptions (option_id, option_name, option_type, option_value, option_description, option_admin_level, option_width) VALUES (21,'posts_per_rss', 1, '10', 'number of last posts to syndicate', 8, 20)",
diff --git a/wp-comments-post.php b/wp-comments-post.php
index 12d47d8065..69b5d2a87b 100644
--- a/wp-comments-post.php
+++ b/wp-comments-post.php
@@ -49,7 +49,6 @@ if ($comment == 'comment' || $comment == '') {
 
 $now = current_time('mysql');
 
-$comment = strip_tags($comment, $comment_allowed_tags);
 $comment = balanceTags($comment, 1);
 $comment = convert_chars($comment);
 $comment = format_to_post($comment);
diff --git a/wp-settings.php b/wp-settings.php
index 34c714838c..d1078ee67a 100644
--- a/wp-settings.php
+++ b/wp-settings.php
@@ -80,7 +80,6 @@ if (!strstr($HTTP_SERVER_VARS['REQUEST_URI'], 'install.php')) {
     $use_trackback = get_settings('use_trackback');
     $use_pingback = get_settings('use_pingback');
     $require_name_email = get_settings('require_name_email');
-    $comment_allowed_tags = get_settings('comment_allowed_tags');
     $comments_notify = get_settings('comments_notify');
     $use_smilies = get_settings('use_smilies');
     $smilies_directory = get_settings('smilies_directory');