diff --git a/csv-core/src/reader.rs b/csv-core/src/reader.rs
index fbb8894..6adef8f 100644
--- a/csv-core/src/reader.rs
+++ b/csv-core/src/reader.rs
@@ -752,7 +752,10 @@ impl Reader {
         // parsing a new record, then we should sink into the final state
         // and never move from there. (pro-tip: the start state doubles as
         // the final state!)
-        if state >= self.dfa.final_record || state.is_start() {
+        if state >= self.dfa.final_record
+            || state.is_start()
+            || state == self.dfa.in_comment
+        {
             self.dfa.new_state_final_end()
         } else {
             self.dfa.new_state_final_record()
@@ -1116,6 +1119,8 @@ struct Dfa {
     in_field: DfaState,
     /// The DFA state corresponding to being inside an quoted field.
     in_quoted: DfaState,
+    /// The DFA state corresponding to being inside a comment.
+    in_comment: DfaState,
     /// The minimum DFA state that indicates a field has been parsed. All DFA
     /// states greater than this are also final-field states.
     final_field: DfaState,
@@ -1132,6 +1137,7 @@ impl Dfa {
             classes: DfaClasses::new(),
             in_field: DfaState(0),
             in_quoted: DfaState(0),
+            in_comment: DfaState(0),
             final_field: DfaState(0),
             final_record: DfaState(0),
         }
@@ -1167,6 +1173,7 @@ impl Dfa {
     fn finish(&mut self) {
         self.in_field = self.new_state(NfaState::InField);
         self.in_quoted = self.new_state(NfaState::InQuotedField);
+        self.in_comment = self.new_state(NfaState::InComment);
         self.final_field = self.new_state(NfaState::EndFieldDelim);
         self.final_record = self.new_state(NfaState::EndRecord);
     }
@@ -1722,6 +1729,23 @@ mod tests {
             b.comment(Some(b'#'));
         }
     );
+    // ref: https://github.com/BurntSushi/rust-csv/issues/363
+    parses_to!(
+        comment_at_end_of_file_should_be_ignored1,
+        "foo,bar,baz\n# this is a comment in last line",
+        csv![["foo", "bar", "baz"]],
+        |b: &mut ReaderBuilder| {
+            b.comment(Some(b'#'));
+        }
+    );
+    parses_to!(
+        comment_at_end_of_file_should_be_ignored2,
+        "foo,bar,baz\n# this is a comment in last line\n",
+        csv![["foo", "bar", "baz"]],
+        |b: &mut ReaderBuilder| {
+            b.comment(Some(b'#'));
+        }
+    );
 
     macro_rules! assert_read {
         (