diff --git a/lib/main.js b/lib/main.js
index c7d0bffd..4e8f7aaa 100644
--- a/lib/main.js
+++ b/lib/main.js
@@ -18,6 +18,13 @@ function parse (src, options) {
 
   // convert Buffers before splitting into lines and processing
   src.toString().split(NEWLINES_MATCH).forEach(function (line, idx) {
+    line = line.trim()
+    
+    // ignore empty and commented lines
+    if (line === '' || line[0] === '#') {
+      return
+    }
+    
     // matching "KEY' and 'VAL' in 'KEY=VAL'
     const keyValueArr = line.match(RE_INI_KEY_VAL)
     // matched?