Ofman et al. [1994> claim to have simulated the nonlinear development of the resonant absorption of Alfv¿n waves. We argue that linear resonant absorption does not occur in the configuration they studied and we suggest that phase mixing (refraction) is the dominant linear effect in their simulations. We point out, however, that their demonstration of the Kelvin-Helmholz instability of refracting Alfv¿n waves may have important implications for solar coronal heating. ¿ American Geophysical Union 1995.