What does “#pragma comment” mean?

Question

What does #pragma comment mean in the following?

#pragma comment(lib, \"kernel32\")
#pragma comment(lib, \"user32\")

Answer 1

The answers and the documentation provided by MSDN is the best, but I would like to add one typical case that I use a lot which requires the use of #pragma comment to send a command to the linker at link time for example

#pragma comment(linker,"/ENTRY:Entry")

tell the linker to change the entry point form WinMain() to Entry() after that the CRTStartup going to transfer controll to Entry()