diff --git a/source/MaterialXCore/Element.cpp b/source/MaterialXCore/Element.cpp
index 648d7df000..043d6f4092 100644
--- a/source/MaterialXCore/Element.cpp
+++ b/source/MaterialXCore/Element.cpp
@@ -426,9 +426,25 @@ bool Element::isEquivalent(ConstElementPtr rhs, const ElementEquivalenceOptions&
         }
     }
 
-    // Compare children.
-    const vector<ElementPtr>& children = getChildren();
-    const vector<ElementPtr>& rhsChildren = rhs->getChildren();
+    // Compare all child elements that affect functional equivalence.
+    vector<ElementPtr> children;
+    for (ElementPtr child : getChildren())
+    {
+        if (child->getCategory() == CommentElement::CATEGORY)
+        {
+            continue;
+        }
+        children.push_back(child);
+    }
+    vector <ElementPtr> rhsChildren;
+    for (ElementPtr child : rhs->getChildren())
+    {
+        if (child->getCategory() == CommentElement::CATEGORY)
+        {
+            continue;
+        }
+        rhsChildren.push_back(child);
+    }
     if (children.size() != rhsChildren.size())
     {
         if (results)
diff --git a/source/MaterialXTest/MaterialXCore/Document.cpp b/source/MaterialXTest/MaterialXCore/Document.cpp
index ae7623084e..f3a207fc84 100644
--- a/source/MaterialXTest/MaterialXCore/Document.cpp
+++ b/source/MaterialXTest/MaterialXCore/Document.cpp
@@ -150,6 +150,9 @@ TEST_CASE("Document equivalence", "[document]")
     unsigned int index = 0;
     mx::ElementPtr child = doc->addNodeGraph("mygraph");
     mx::NodeGraphPtr graph = child->asA<mx::NodeGraph>();
+    // Add comment block at the start of the first doc to check skipping
+    mx::ElementPtr comment = doc->addChildOfCategory(mx::CommentElement::CATEGORY);
+    comment->setDocString("Comment 1");
     for (auto it = inputMap.begin(); it != inputMap.end(); ++it)
     {
         const std::string inputType = (*it).first;
@@ -205,6 +208,11 @@ TEST_CASE("Document equivalence", "[document]")
             input->setName("input_" + inputType);
         }
     }
+    // Add comment blocks at end of second doc to check value and count checks
+    comment = doc2->addChildOfCategory(mx::CommentElement::CATEGORY);
+    comment->setDocString("Comment 2");
+    comment = doc2->addChildOfCategory(mx::CommentElement::CATEGORY);
+    comment->setDocString("Comment 3");
 
     mx::ElementEquivalenceOptions options;
     mx::ElementEquivalenceResultVec results;