The process of comet formation through the hierarchical aggregation of
originally submicron-sized interstellar grains to form micron-sized p
articles and then larger bodies in the protoplanetary disc, culminatin
g in the formation of planetesimals in the disc extending from Jupiter
to beyond Neptune, is briefly reviewed. The 'planetesimal' theory for
the origin of comets implies the existence of distinct cometary reser
voirs, with implications for the immediate provenance of observed come
ts (both long-period and short-period) and their evolution as a result
of planetary perturbations and physical decay, for example splitting
and sublimation. The principal mode of cometary decay and collisional
interaction with the terrestrial planets is through the formation and
evolution of streams of cometary debris and hitherto undiscovered 'fam
ilies' of cometary asteroids. Recent dynamical results, in particular
the sungrazing and sun-colliding end-state for short-period comet and
asteroid orbits, are briefly discussed.