#pragma comment is a compiler directive which indicates Visual C++ to leave a comment in the generated object file. The comment can then be read by the linker when it processes object files.
#pragma comment(lib, libname) tells the linker to add the ‘libname‘ library to the list of library dependencies, as if you had added it in the project properties at Linker->Input->Additional dependencies
See #pragma comment on MSDN
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原文：http://www.cnblogs.com/3chimenea/p/4155876.html