Until they reach positions a few AU from the sun, comets may be icy bodies a few km or less in diameter. At smaller distances from the sun, the nucleus of a comet will begin to vaporize, thereby generating a large neutral atmosphere, or coma. Two tails are also produced, one of which consists of dust particles entrained in the coma gas during vaporization and then separated from the coma by radiation pressure, while the other consists of ionized molecules swept back by the solar wind. Attention is presently given to the features noted by studies undertaken since 1980 in the nucleus, coma, dust tail and plasma tail regions of observable comets, as well as to the results of theoretical discussions concerning the origin and evolution of comets. Also evaluated are current preparations for the observation of Comet Halley's 1986 arrival at perihelion.