It's worth reading the blurb by the originator of the font - if memory serves, Comic Sans was designed for speech bubble dialogue boxes in Microsoft Bob (remember that? No? Precisely). It somehow escaped, and now weaves its curse on us all. My current employer specifies it as the preferred font for all Children's Department documentation. I flat-out refuse.

The page also, incidentally, has a lovely example of a targetted Google-powered sponsored link: 'Buy Gill Sans from Linotype.' Sounds like a good plan to me.