Index: wp-includes/comment.php
===================================================================
--- wp-includes/comment.php	(revision 11707)
+++ wp-includes/comment.php	(working copy)
@@ -208,6 +208,8 @@
 		$approved = "comment_approved = '1'";
 	elseif ( 'spam' == $status )
 		$approved = "comment_approved = 'spam'";
+	elseif ( 'deleted' == $status )
+		$approved = "comment_approved = 'deleted'";
 	else
 		$approved = "( comment_approved = '0' OR comment_approved = '1' )";
 
@@ -699,7 +701,7 @@
 	$count = $wpdb->get_results( "SELECT comment_approved, COUNT( * ) AS num_comments FROM {$wpdb->comments} {$where} GROUP BY comment_approved", ARRAY_A );
 
 	$total = 0;
-	$approved = array('0' => 'moderated', '1' => 'approved', 'spam' => 'spam');
+	$approved = array('0' => 'moderated', '1' => 'approved', 'spam' => 'spam', 'deleted' => 'deleted');
 	$known_types = array_keys( $approved );
 	foreach( (array) $count as $row_num => $row ) {
 		$total += $row['num_comments'];
@@ -735,8 +737,13 @@
  * @return bool False if delete comment query failure, true on success.
  */
 function wp_delete_comment($comment_id) {
+	if (wp_get_comment_status($comment_id) != 'deleted')
+		return wp_set_comment_status($comment_id, 'delete');
+	
 	global $wpdb;
 	do_action('delete_comment', $comment_id);
+	
+	wp_unschedule_event(wp_next_scheduled('wp_cron_delete_comment', array($comment_id)), 'wp_cron_delete_comment', array($comment_id));
 
 	$comment = get_comment($comment_id);
 
@@ -760,6 +767,7 @@
 	wp_transition_comment_status('delete', $comment->comment_approved, $comment);
 	return true;
 }
+add_action('wp_cron_delete_comment','wp_delete_comment');
 
 /**
  * The status of a comment by ID.
@@ -784,6 +792,8 @@
 		return 'unapproved';
 	elseif ( $approved == 'spam' )
 		return 'spam';
+	elseif ( $approved == 'deleted' )
+		return 'deleted';
 	else
 		return false;
 }
@@ -1029,6 +1039,9 @@
 function wp_set_comment_status($comment_id, $comment_status, $wp_error = false) {
 	global $wpdb;
 
+	if (wp_get_comment_status($comment_id) == 'deleted')
+		wp_unschedule_event(wp_next_scheduled('wp_cron_delete_comment', array($comment_id)), 'wp_cron_delete_comment', array($comment_id));
+	
 	$status = '0';
 	switch ( $comment_status ) {
 		case 'hold':
@@ -1045,7 +1058,10 @@
 			$status = 'spam';
 			break;
 		case 'delete':
-			return wp_delete_comment($comment_id);
+			if (wp_get_comment_status($comment_id) == 'deleted')
+				return wp_delete_comment($comment_id);
+			$status = 'deleted';
+			wp_schedule_single_event(time()+(60*60*24*30), 'wp_cron_delete_comment', array($comment_id));
 			break;
 		default:
 			return false;
Index: wp-admin/edit-comments.php
===================================================================
--- wp-admin/edit-comments.php	(revision 11707)
+++ wp-admin/edit-comments.php	(working copy)
@@ -86,7 +86,7 @@
 $mode = ( ! isset($_GET['mode']) || empty($_GET['mode']) ) ? 'detail' : esc_attr($_GET['mode']);
 
 $comment_status = isset($_REQUEST['comment_status']) ? $_REQUEST['comment_status'] : 'all';
-if ( !in_array($comment_status, array('all', 'moderated', 'approved', 'spam')) )
+if ( !in_array($comment_status, array('all', 'moderated', 'approved', 'spam', 'deleted')) )
 	$comment_status = 'all';
 
 $comment_type = !empty($_GET['comment_type']) ? esc_attr($_GET['comment_type']) : '';
@@ -141,7 +141,8 @@
 		'all' => _n_noop('All', 'All'), // singular not used
 		'moderated' => _n_noop('Pending (<span class="pending-count">%s</span>)', 'Pending (<span class="pending-count">%s</span>)'),
 		'approved' => _n_noop('Approved', 'Approved'), // singular not used
-		'spam' => _n_noop('Spam (<span class="spam-count">%s</span>)', 'Spam (<span class="spam-count">%s</span>)')
+		'spam' => _n_noop('Spam (<span class="spam-count">%s</span>)', 'Spam (<span class="spam-count">%s</span>)'),
+		'deleted' => _n_noop('Deleted (<span class="deleted-count">%s</span>)', 'Deleted (<span class="deleted-count">%s</span>)')
 	);
 $link = 'edit-comments.php';
 if ( !empty($comment_type) && 'all' != $comment_type )
@@ -246,13 +247,17 @@
 <?php if ( 'all' == $comment_status || 'approved' == $comment_status ): ?>
 <option value="unapprove"><?php _e('Unapprove'); ?></option>
 <?php endif; ?>
-<?php if ( 'all' == $comment_status || 'moderated' == $comment_status || 'spam' == $comment_status ): ?>
+<?php if ( 'approved' != $comment_status ): ?>
 <option value="approve"><?php _e('Approve'); ?></option>
 <?php endif; ?>
 <?php if ( 'spam' != $comment_status ): ?>
 <option value="markspam"><?php _e('Mark as Spam'); ?></option>
 <?php endif; ?>
+<?php if ( 'deleted' == $comment_status ): ?>
+<option value="delete"><?php _e('Delete Permanently'); ?></option>
+<?php else: ?>
 <option value="delete"><?php _e('Delete'); ?></option>
+<?php endif; ?>
 </select>
 <input type="submit" name="doaction" id="doaction" value="<?php esc_attr_e('Apply'); ?>" class="button-secondary apply" />
 <?php wp_nonce_field('bulk-comments'); ?>
@@ -333,13 +338,17 @@
 <?php if ( 'all' == $comment_status || 'approved' == $comment_status ): ?>
 <option value="unapprove"><?php _e('Unapprove'); ?></option>
 <?php endif; ?>
-<?php if ( 'all' == $comment_status || 'moderated' == $comment_status || 'spam' == $comment_status ): ?>
+<?php if ( 'approved' != $comment_status ): ?>
 <option value="approve"><?php _e('Approve'); ?></option>
 <?php endif; ?>
 <?php if ( 'spam' != $comment_status ): ?>
 <option value="markspam"><?php _e('Mark as Spam'); ?></option>
 <?php endif; ?>
+<?php if ( 'deleted' == $comment_status ): ?>
+<option value="delete"><?php _e('Delete Permanently'); ?></option>
+<?php else: ?>
 <option value="delete"><?php _e('Delete'); ?></option>
+<?php endif; ?>
 </select>
 <input type="submit" name="doaction2" id="doaction2" value="<?php esc_attr_e('Apply'); ?>" class="button-secondary apply" />
 
Index: wp-admin/admin-ajax.php
===================================================================
--- wp-admin/admin-ajax.php	(revision 11707)
+++ wp-admin/admin-ajax.php	(working copy)
@@ -192,7 +192,7 @@
 			die( (string) time() );
 		$r = wp_set_comment_status( $comment->comment_ID, 'spam' );
 	} else {
-		$r = wp_delete_comment( $comment->comment_ID );
+		$r = wp_set_comment_status( $comment->comment_ID, 'delete' );
 	}
 	if ( $r ) // Decide if we need to send back '1' or a more complicated response including page links and comment counts
 		_wp_ajax_delete_comment_response( $comment->comment_ID );
@@ -336,7 +336,7 @@
 		die( (string) time() );
 
 	$r = 0;
-	if ( in_array( $current, array( 'unapproved', 'spam' ) ) ) {
+	if ( in_array( $current, array( 'unapproved', 'spam', 'deleted' ) ) ) {
 		check_ajax_referer( "approve-comment_$id" );
 		$result = wp_set_comment_status( $comment->comment_ID, 'approve', true );
 	} else {
Index: wp-admin/wp-admin.css
===================================================================
--- wp-admin/wp-admin.css	(revision 11707)
+++ wp-admin/wp-admin.css	(working copy)
@@ -444,7 +444,7 @@
 	display: none;
 }
 
-.unapproved .approve, .spam .approve {
+.unapproved .approve, .spam .approve, .deleted .approve {
 	display: inline;
 }
 
Index: wp-admin/includes/template.php
===================================================================
--- wp-admin/includes/template.php	(revision 11707)
+++ wp-admin/includes/template.php	(working copy)
@@ -2012,6 +2012,9 @@
 	} elseif ( 'spam' == $status ) {
 		$approved = "comment_approved = 'spam'";
 		$total = $count->spam;
+	} elseif ( 'deleted' == $status ) {
+		$approved = "comment_approved = 'deleted'";
+		$total = $count->deleted;
 	} else {
 		$approved = "( comment_approved = '0' OR comment_approved = '1' )";
 		$total = $count->moderated + $count->approved;
@@ -2151,10 +2154,13 @@
 					}
 					if ( 'spam' != $the_comment_status )
 						$actions['spam'] = "<a href='$spam_url' class='delete:the-comment-list:comment-$comment->comment_ID::spam=1 vim-s vim-destructive' title='" . __( 'Mark this comment as spam' ) . "'>" . /* translators: mark as spam link */ _x( 'Spam', 'verb' ) . '</a>';
-					$actions['delete'] = "<a href='$delete_url' class='delete:the-comment-list:comment-$comment->comment_ID delete vim-d vim-destructive'>" . __('Delete') . '</a>';
+					if ( 'deleted' == $the_comment_status )
+						$actions['delete'] = "<a href='$delete_url' class='delete:the-comment-list:comment-$comment->comment_ID::deleted=1 delete vim-d vim-destructive'>" . __('Delete Permanently') . '</a>';
+					else
+						$actions['delete'] = "<a href='$delete_url' class='delete:the-comment-list:comment-$comment->comment_ID delete vim-d vim-destructive'>" . __('Delete') . '</a>';
 					$actions['edit'] = "<a href='comment.php?action=editcomment&amp;c={$comment->comment_ID}' title='" . __('Edit comment') . "'>". __('Edit') . '</a>';
 					$actions['quickedit'] = '<a onclick="commentReply.open(\''.$comment->comment_ID.'\',\''.$post->ID.'\',\'edit\');return false;" class="vim-q" title="'.__('Quick Edit').'" href="#">' . __('Quick&nbsp;Edit') . '</a>';
-					if ( 'spam' != $the_comment_status )
+					if ( 'spam' != $the_comment_status && 'deleted' != $the_comment_status )
 						$actions['reply'] = '<a onclick="commentReply.open(\''.$comment->comment_ID.'\',\''.$post->ID.'\');return false;" class="vim-r" title="'.__('Reply to this comment').'" href="#">' . __('Reply') . '</a>';
 
 					$actions = apply_filters( 'comment_row_actions', $actions, $comment );
Index: wp-admin/js/edit-comments.dev.js
===================================================================
--- wp-admin/js/edit-comments.dev.js	(revision 11707)
+++ wp-admin/js/edit-comments.dev.js	(working copy)
@@ -38,7 +38,7 @@
 		settings.data._page = pageInput.val();
 		settings.data._url = document.location.href;
 
-		if ( 'undefined' != showNotice && settings.data.action && settings.data.action == 'delete-comment' && !settings.data.spam )
+		if ( 'undefined' != showNotice && settings.data.action && settings.data.action == 'delete-comment' && settings.data.deleted)
 			return showNotice.warn() ? settings : false;
 
 		return settings;
@@ -101,7 +101,26 @@
 			a.html(n);
 		});
 
+		$('span.deleted-count').each( function() {
+			var a = $(this), n;
+			n = a.html().replace(/[ ,.]+/g, '');
+			n = parseInt(n,10);
+			if ( isNaN(n) ) return;
+			if ( $(settings.target).parents( 'span.delete' ).size() && $('#' + settings.element).is('.deleted') ) { // we destroyed a deleted comment
+				n--;
+			} else if ( $(settings.target).parents( 'span.delete' ).size() ) { // we deleted a comment
+				n++;
+			} else if ( $('#' + settings.element).is('.deleted') ) { // we approved or spammed a deleted comment
+				n--;
+			}
+			if ( n < 0 ) { n = 0; }
+			n = n.toString();
+			if ( n.length > 3 )
+				n = n.substr(0, n.length-3)+' '+n.substr(-3);
+			a.html(n);
+		});
 
+
 		// XML response
 		if ( ( 'object' == typeof r ) && lastConfidentTime < settings.parsed.responses[0].supplemental.time ) {
 			// Set the total to the known good value (even if this value is a little old, newer values should only be a few less, and so shouldn't mess up the page links)
Index: wp-admin/edit-form-comment.php
===================================================================
--- wp-admin/edit-form-comment.php	(revision 11707)
+++ wp-admin/edit-form-comment.php	(working copy)
@@ -38,19 +38,24 @@
 <div class="submitbox" id="submitcomment">
 <div id="minor-publishing">
 
+<?php if ($comment->comment_approved == '1') { ?>
 <div id="minor-publishing-actions">
 <div id="preview-action">
 <a class="preview button" href="<?php echo get_comment_link(); ?>" target="_blank"><?php _e('View Comment'); ?></a>
 </div>
 <div class="clear"></div>
 </div>
+<?php } ?>
 
 <div id="misc-publishing-actions">
 
 <div class="misc-pub-section" id="comment-status-radio">
 <label class="approved"><input type="radio"<?php checked( $comment->comment_approved, '1' ); ?> name="comment_status" value="1" /><?php /* translators: comment type radio button */ echo _x('Approved', 'adjective') ?></label><br />
 <label class="waiting"><input type="radio"<?php checked( $comment->comment_approved, '0' ); ?> name="comment_status" value="0" /><?php /* translators: comment type radio button */ echo _x('Pending', 'adjective') ?></label><br />
-<label class="spam"><input type="radio"<?php checked( $comment->comment_approved, 'spam' ); ?> name="comment_status" value="spam" /><?php /* translators: comment type radio button */ echo _x('Spam', 'adjective'); ?></label>
+<label class="spam"><input type="radio"<?php checked( $comment->comment_approved, 'spam' ); ?> name="comment_status" value="spam" /><?php /* translators: comment type radio button */ echo _x('Spam', 'adjective'); ?></label><br />
+<?php if ($comment->comment_approved == 'deleted') { ?>
+<label class="deleted"><input type="radio"<?php checked( $comment->comment_approved, 'deleted' ); ?> name="comment_status" value="deleted" /><?php /* translators: comment type radio button */ echo _x('Deleted', 'adjective'); ?></label>
+<?php } ?>
 </div>
 
 <div class="misc-pub-section curtime misc-pub-section-last">
@@ -69,7 +74,12 @@
 
 <div id="major-publishing-actions">
 <div id="delete-action">
-<?php echo "<a class='submitdelete deletion' href='" . wp_nonce_url("comment.php?action=deletecomment&amp;c=$comment->comment_ID&amp;_wp_original_http_referer=" . urlencode(wp_get_referer()), 'delete-comment_' . $comment->comment_ID) . "' onclick=\"if ( confirm('" . esc_js(__("You are about to delete this comment. \n  'Cancel' to stop, 'OK' to delete.")) . "') ){return true;}return false;\">" . __('Delete') . "</a>\n"; ?>
+<?php
+if ($comment->comment_approved == 'deleted')
+	echo "<a class='submitdelete deletion' href='" . wp_nonce_url("comment.php?action=deletecomment&amp;c=$comment->comment_ID&amp;_wp_original_http_referer=" . urlencode(wp_get_referer()), 'delete-comment_' . $comment->comment_ID) . "' onclick=\"if ( confirm('" . esc_js(__("You are about to delete this comment. \n  'Cancel' to stop, 'OK' to delete.")) . "') ){return true;}return false;\">" . __('Delete Permanently') . "</a>\n";
+else
+	echo "<a class='submitdelete deletion' href='" . wp_nonce_url("comment.php?action=deletecomment&amp;c=$comment->comment_ID&amp;_wp_original_http_referer=" . urlencode(wp_get_referer()), 'delete-comment_' . $comment->comment_ID) . "'>" . __('Delete') . "</a>\n";
+?>
 </div>
 <div id="publishing-action">
 <input type="submit" name="save" value="<?php esc_attr_e('Update Comment'); ?>" tabindex="4" class="button-primary" />
Index: wp-admin/css/colors-fresh.css
===================================================================
--- wp-admin/css/colors-fresh.css	(revision 11707)
+++ wp-admin/css/colors-fresh.css	(working copy)
@@ -58,7 +58,8 @@
 	border-color: #ccc;
 }
 
-#poststuff .inside label.spam {
+#poststuff .inside label.spam,
+#poststuff .inside label.deleted {
 	color: red;
 }
 
Index: wp-admin/css/colors-classic.css
===================================================================
--- wp-admin/css/colors-classic.css	(revision 11707)
+++ wp-admin/css/colors-classic.css	(working copy)
@@ -58,7 +58,8 @@
 	border-color: #ccc;
 }
 
-#poststuff .inside label.spam {
+#poststuff .inside label.spam,
+#poststuff .inside label.deleted {
 	color: red;
 }