Index: wp-includes/comment.php
===================================================================
--- wp-includes/comment.php	(revision 15526)
+++ wp-includes/comment.php	(working copy)
@@ -47,7 +47,9 @@
 
 	// Check # of external links
 	if ( $max_links = get_option( 'comment_max_links' ) ) {
-		$num_links = preg_match_all( '/<a [^>]*href/i', apply_filters( 'comment_text', $comment ), $out );
+		$comment   = apply_filters( 'comment_text', $comment );
+		$num_links = preg_match_all( '/<a [^>]*href/i', $comment , $out );
+		$num_links = apply_filters( 'comment_max_links_comment', $num_links, $comment, $out );
 		$num_links = apply_filters( 'comment_max_links_url', $num_links, $url ); // provide for counting of $url as a link
 		if ( $num_links >= $max_links )
 			return false;