#!/bin/sh while read line; do if [ "$line" = "" ]; then continue; fi case $line in [#]*) continue;; esac # ここに作業することを書く echo "line ==> [$line]" done <<EOF # ここにデータ行を入れる # comment line data line1 data line2 EOF 実行結果 line ==> [data line1] line ==> [data line2]</eof>