I (sort of) already know the answer to this question. But I figured it is one that gets asked so frequently on the R Users list, that there should be one solid good answer.
I can think of two options. The first option is to use an editor that allows to block comment and uncomment (eg. Eclipse). The second option is to use an if statement. But that will only allow you to 'comment' correct R syntax. Hence a good editor is the prefered workaround.
if(FALSE){
#everything in this case is not executed
}