You mean you have comments turned off? If so I think what you are looking for is in theme.php:
function theme_display_image($nav_menu, $picture, $votes, $pic_info, $comments, $film_strip)
{
global $HTTP_COOKIE_VARS, $CONFIG;
starttable();
echo $nav_menu;
endtable();
starttable();
echo $picture;
endtable();
if ($CONFIG['display_film_strip'] == 1) {
echo $film_strip;
}
starttable();
echo $votes;
endtable();
$picinfo = isset($HTTP_COOKIE_VARS['picinfo']) ? $HTTP_COOKIE_VARS['picinfo'] : ($CONFIG['display_pic_info'] ? 'block' : 'none');
echo "<div id=\"picinfo\" style=\"display: $picinfo;\">\n";
starttable();
echo $pic_info;
endtable();
echo "</div>\n";
starttable();
echo $comments;
endtable();
}
rearrange the echo $comments; above echo $picture;