diff --git a/packages/compiler-sfc/__tests__/__snapshots__/compileScript.spec.ts.snap b/packages/compiler-sfc/__tests__/__snapshots__/compileScript.spec.ts.snap
index 7fcc1d39506..c1d6af8ff99 100644
--- a/packages/compiler-sfc/__tests__/__snapshots__/compileScript.spec.ts.snap
+++ b/packages/compiler-sfc/__tests__/__snapshots__/compileScript.spec.ts.snap
@@ -1257,6 +1257,27 @@ return {  }
 })"
 `;
 
+exports[`SFC compile <script setup> > with comments 1`] = `
+"// import sometings
+      import { ref} from 'vue'
+      // x = 222
+      const b = 2 // bbb
+      
+export default {
+  setup(__props, { expose: __expose }) {
+  __expose();
+
+      // x = 111
+      const a = ref(1) // aaa
+      // x = 333
+      function sx(){} // sx
+      
+return { a, b, sx, ref }
+}
+
+}"
+`;
+
 exports[`SFC genDefaultAs > <script setup> only 1`] = `
 "const a = 1
       
diff --git a/packages/compiler-sfc/__tests__/compileScript.spec.ts b/packages/compiler-sfc/__tests__/compileScript.spec.ts
index 11b5661c16c..34c30977a95 100644
--- a/packages/compiler-sfc/__tests__/compileScript.spec.ts
+++ b/packages/compiler-sfc/__tests__/compileScript.spec.ts
@@ -13,6 +13,22 @@ describe('SFC compile <script setup>', () => {
     assertCode(content)
   })
 
+  test('with comments', () => {
+    const { content } = compile(`
+      <script setup>
+      // import sometings
+      import { ref} from 'vue'
+      // x = 111
+      const a = ref(1) // aaa
+      // x = 222
+      const b = 2 // bbb
+      // x = 333
+      function sx(){} // sx
+      </script>
+    `)
+    assertCode(content)
+  })
+
   test('should expose top level declarations', () => {
     const { content, bindings } = compile(`
       <script setup>
diff --git a/packages/compiler-sfc/src/compileScript.ts b/packages/compiler-sfc/src/compileScript.ts
index fee05beed96..aadab4c64db 100644
--- a/packages/compiler-sfc/src/compileScript.ts
+++ b/packages/compiler-sfc/src/compileScript.ts
@@ -207,14 +207,26 @@ export function compileScript(
   const scriptStartOffset = script && script.loc.start.offset
   const scriptEndOffset = script && script.loc.end.offset
 
-  function hoistNode(node: Statement) {
-    const start = node.start! + startOffset
+  function hoistNode(node: Statement, prevNode: Statement | null) {
+    let start = node.start! + startOffset
     let end = node.end! + startOffset
-    // locate comment
+    // locate comments
+    if (node.leadingComments) {
+      let filterLeadingComments = node.leadingComments
+      if (prevNode) {
+        filterLeadingComments = node.leadingComments.filter(
+          i => i.loc!.start.line !== prevNode.loc!.start.line,
+        )
+      }
+      if (filterLeadingComments.length) {
+        start = filterLeadingComments[0].start! + startOffset
+      }
+    }
     if (node.trailingComments && node.trailingComments.length > 0) {
-      const lastCommentNode =
-        node.trailingComments[node.trailingComments.length - 1]
-      end = lastCommentNode.end! + startOffset
+      const firstCommentNode = node.trailingComments[0]
+      if (firstCommentNode.loc!.start.line === node.loc!.start.line) {
+        end = firstCommentNode.end! + startOffset
+      }
     }
     // locate the end of whitespace between this statement and the next
     while (end <= source.length) {
@@ -300,10 +312,12 @@ export function compileScript(
   }
 
   // 1.2 walk import declarations of <script setup>
-  for (const node of scriptSetupAst.body) {
+  for (let i = 0; i < scriptSetupAst.body.length; i++) {
+    const node = scriptSetupAst.body[i]
+    const prevNode = i > 0 ? scriptSetupAst.body[i - 1] : null
     if (node.type === 'ImportDeclaration') {
       // import declarations are moved to top
-      hoistNode(node)
+      hoistNode(node, prevNode)
 
       // dedupe imports
       let removed = 0
@@ -497,7 +511,9 @@ export function compileScript(
   }
 
   // 2.2 process <script setup> body
-  for (const node of scriptSetupAst.body) {
+  for (let i = 0; i < scriptSetupAst.body.length; i++) {
+    const node = scriptSetupAst.body[i]
+    const prevNode = i > 0 ? scriptSetupAst.body[i - 1] : null
     if (node.type === 'ExpressionStatement') {
       const expr = unwrapTSNode(node.expression)
       // process `defineProps` and `defineEmit(s)` calls
@@ -607,7 +623,7 @@ export function compileScript(
 
     // hoist literal constants
     if (hoistStatic && isAllLiteral) {
-      hoistNode(node)
+      hoistNode(node, prevNode)
     }
 
     // walk statements & named exports / variable declarations for top level
@@ -675,7 +691,7 @@ export function compileScript(
         (node.type === 'VariableDeclaration' && node.declare)
       ) {
         if (node.type !== 'TSEnumDeclaration') {
-          hoistNode(node)
+          hoistNode(node, prevNode)
         }
       }
     }