A stream of dust particles emitted from the nucleus of a comet. It is the most visible part of a comet.
A comet tail and coma are illuminated by the Sun and may become visible from Earth when a comet passes through the inner Solar System, the dust reflecting sunlight directly and the gases glowing from ionisation. Most comets are too faint to be visible without the aid of a telescope, but a few each decade become bright enough to be visible to the naked eye.
Source: wikipedia, NASA