I think the string and comment handling needs a little more work

http://www.sqlservercentral.com/Forums/FindPost678555.aspx

--here's a single quote within a comment

select 'String 1', 012

select 'String 3', 789 -- that's not what I wanted to see

select 'String 5', 456 -- that's better

select 'String 7', 123 -- not quite