diff --git a/docs/rules/comment-directive.md b/docs/rules/comment-directive.md
index 33ad1fa9d..b6c30b2a6 100644
--- a/docs/rules/comment-directive.md
+++ b/docs/rules/comment-directive.md
@@ -21,8 +21,6 @@ It supports usage of the following comments:
 We can't write HTML comments in tags.
 :::
 
-This rule doesn't throw any warning.
-
 ## :book: Rule Details
 
 ESLint doesn't provide any API to enhance `eslint-disable` functionality and ESLint rules cannot affect other rules. But ESLint provides [processors API](https://eslint.org/docs/developer-guide/working-with-plugins#processors-in-plugins).
@@ -88,9 +86,45 @@ The `eslint-disable`-like comments can include descriptions to explain why the c
 
 </eslint-code-block>
 
+## :wrench: Options
+
+```json
+{
+  "vue/comment-directive": ["error", {
+    "reportUnusedDisableDirectives": false
+  }]
+}
+```
+
+- `reportUnusedDisableDirectives` ... If `true`, to report unused `eslint-disable` HTML comments. default `false`
+
+### `{ "reportUnusedDisableDirectives": true }`
+
+<eslint-code-block :rules="{'vue/comment-directive': ['error', {reportUnusedDisableDirectives: true} ], 'vue/max-attributes-per-line': ['error']}">
+
+```vue
+<template>
+  <!-- ✓ GOOD -->
+  <!-- eslint-disable-next-line vue/max-attributes-per-line -->
+  <div a="1" b="2" c="3" d="4" />
+
+  <!-- ✗ BAD -->
+  <!-- eslint-disable-next-line vue/max-attributes-per-line -->
+  <div a="1" />
+</template>
+```
+
+</eslint-code-block>
+
+::: warning Note
+Unused reports cannot be suppressed with `eslint-disable` HTML comments.
+:::
+
 ## :books: Further reading
 
-- [Disabling rules with inline comments](https://eslint.org/docs/user-guide/configuring#disabling-rules-with-inline-comments)
+- [Disabling rules with inline comments]
+
+[Disabling rules with inline comments]: https://eslint.org/docs/user-guide/configuring#disabling-rules-with-inline-comments
 
 ## :mag: Implementation
 
diff --git a/lib/processor.js b/lib/processor.js
index a45827632..b018e0bb8 100644
--- a/lib/processor.js
+++ b/lib/processor.js
@@ -3,64 +3,161 @@
  */
 'use strict'
 
+/**
+ * @typedef {import('eslint').Linter.LintMessage} LintMessage
+ */
+/**
+ * @typedef {object} GroupState
+ * @property {Set<string>} GroupState.disableAllKeys
+ * @property {Map<string, string[]>} GroupState.disableRuleKeys
+ */
+
 module.exports = {
   preprocess(code) {
     return [code]
   },
 
+  /**
+   * @param {LintMessage[][]} messages
+   * @returns {LintMessage[]}
+   */
   postprocess(messages) {
     const state = {
+      /** @type {GroupState} */
       block: {
-        disableAll: false,
-        disableRules: new Set()
+        disableAllKeys: new Set(),
+        disableRuleKeys: new Map()
       },
+      /** @type {GroupState} */
       line: {
-        disableAll: false,
-        disableRules: new Set()
+        disableAllKeys: new Set(),
+        disableRuleKeys: new Map()
       }
     }
+    const usedDisableDirectiveKeys = []
+    /** @type {Map<string,LintMessage>} */
+    const unusedDisableDirectiveReports = new Map()
 
     // Filter messages which are in disabled area.
-    return messages[0].filter((message) => {
+    const filteredMessages = messages[0].filter((message) => {
       if (message.ruleId === 'vue/comment-directive') {
-        const rules = message.message.split(' ')
-        const type = rules.shift()
-        const group = rules.shift()
-        switch (type) {
-          case '--':
-            state[group].disableAll = true
+        const directiveType = message.messageId
+        const data = message.message.split(' ')
+        switch (directiveType) {
+          case 'disableBlock':
+            state.block.disableAllKeys.add(data[1])
+            break
+          case 'disableLine':
+            state.line.disableAllKeys.add(data[1])
+            break
+          case 'enableBlock':
+            state.block.disableAllKeys.clear()
+            break
+          case 'enableLine':
+            state.line.disableAllKeys.clear()
             break
-          case '++':
-            state[group].disableAll = false
+          case 'disableBlockRule':
+            addDisableRule(state.block.disableRuleKeys, data[1], data[2])
             break
-          case '-':
-            for (const rule of rules) {
-              state[group].disableRules.add(rule)
-            }
+          case 'disableLineRule':
+            addDisableRule(state.line.disableRuleKeys, data[1], data[2])
             break
-          case '+':
-            for (const rule of rules) {
-              state[group].disableRules.delete(rule)
-            }
+          case 'enableBlockRule':
+            state.block.disableRuleKeys.delete(data[1])
+            break
+          case 'enableLineRule':
+            state.line.disableRuleKeys.delete(data[1])
             break
           case 'clear':
-            state.block.disableAll = false
-            state.block.disableRules.clear()
-            state.line.disableAll = false
-            state.line.disableRules.clear()
+            state.block.disableAllKeys.clear()
+            state.block.disableRuleKeys.clear()
+            state.line.disableAllKeys.clear()
+            state.line.disableRuleKeys.clear()
+            break
+          default:
+            // unused eslint-disable comments report
+            unusedDisableDirectiveReports.set(messageToKey(message), message)
             break
         }
         return false
       } else {
-        return !(
-          state.block.disableAll ||
-          state.line.disableAll ||
-          state.block.disableRules.has(message.ruleId) ||
-          state.line.disableRules.has(message.ruleId)
-        )
+        const disableDirectiveKeys = []
+        if (state.block.disableAllKeys.size) {
+          disableDirectiveKeys.push(...state.block.disableAllKeys)
+        }
+        if (state.line.disableAllKeys.size) {
+          disableDirectiveKeys.push(...state.line.disableAllKeys)
+        }
+        if (state.block.disableRuleKeys.has(message.ruleId)) {
+          disableDirectiveKeys.push(
+            ...state.block.disableRuleKeys.get(message.ruleId)
+          )
+        }
+        if (state.line.disableRuleKeys.has(message.ruleId)) {
+          disableDirectiveKeys.push(
+            ...state.line.disableRuleKeys.get(message.ruleId)
+          )
+        }
+
+        if (disableDirectiveKeys.length) {
+          // Store used eslint-disable comment key
+          usedDisableDirectiveKeys.push(...disableDirectiveKeys)
+          return false
+        } else {
+          return true
+        }
       }
     })
+
+    if (unusedDisableDirectiveReports.size) {
+      for (const key of usedDisableDirectiveKeys) {
+        // Remove used eslint-disable comments
+        unusedDisableDirectiveReports.delete(key)
+      }
+      // Reports unused eslint-disable comments
+      filteredMessages.push(...unusedDisableDirectiveReports.values())
+      filteredMessages.sort(compareLocations)
+    }
+
+    return filteredMessages
   },
 
   supportsAutofix: true
 }
+
+/**
+ * @param {Map<string, string[]>} disableRuleKeys
+ * @param {string} rule
+ * @param {string} key
+ */
+function addDisableRule(disableRuleKeys, rule, key) {
+  let keys = disableRuleKeys.get(rule)
+  if (keys) {
+    keys.push(key)
+  } else {
+    keys = [key]
+    disableRuleKeys.set(rule, keys)
+  }
+}
+
+/**
+ * @param {LintMessage} message
+ * @returns {string} message key
+ */
+function messageToKey(message) {
+  return `line:${message.line},column${
+    // -1 because +1 by ESLint's `report-translator`.
+    message.column - 1
+  }`
+}
+
+/**
+ * Compares the locations of two objects in a source file
+ * @param {{line: number, column: number}} itemA The first object
+ * @param {{line: number, column: number}} itemB The second object
+ * @returns {number} A value less than 1 if itemA appears before itemB in the source file, greater than 1 if
+ * itemA appears after itemB in the source file, or 0 if itemA and itemB have the same location.
+ */
+function compareLocations(itemA, itemB) {
+  return itemA.line - itemB.line || itemA.column - itemB.column
+}
diff --git a/lib/rules/comment-directive.js b/lib/rules/comment-directive.js
index 9b3842ca9..74d528a96 100644
--- a/lib/rules/comment-directive.js
+++ b/lib/rules/comment-directive.js
@@ -5,12 +5,24 @@
 
 'use strict'
 
+/**
+ * @typedef {import('eslint').Rule.RuleContext} RuleContext
+ * @typedef {import('vue-eslint-parser').AST.VDocumentFragment} VDocumentFragment
+ * @typedef {import('vue-eslint-parser').AST.VElement} VElement
+ * @typedef {import('vue-eslint-parser').AST.Token} Token
+ * @typedef {import('vue-eslint-parser').AST.Location} Location
+ */
+/**
+ * @typedef {object} RuleAndLocation
+ * @property {string} RuleAndLocation.ruleId
+ * @property {number} RuleAndLocation.index
+ */
 // -----------------------------------------------------------------------------
 // Helpers
 // -----------------------------------------------------------------------------
 
-const COMMENT_DIRECTIVE_B = /^\s*(eslint-(?:en|dis)able)(?:\s+(\S|\S[\s\S]*\S))?\s*$/
-const COMMENT_DIRECTIVE_L = /^\s*(eslint-disable(?:-next)?-line)(?:\s+(\S|\S[\s\S]*\S))?\s*$/
+const COMMENT_DIRECTIVE_B = /^\s*(eslint-(?:en|dis)able)(?:\s+|$)/
+const COMMENT_DIRECTIVE_L = /^\s*(eslint-disable(?:-next)?-line)(?:\s+|$)/
 
 /**
  * Remove the ignored part from a given directive comment and trim it.
@@ -18,26 +30,40 @@ const COMMENT_DIRECTIVE_L = /^\s*(eslint-disable(?:-next)?-line)(?:\s+(\S|\S[\s\
  * @returns {string} The stripped text.
  */
 function stripDirectiveComment(value) {
-  return value.split(/\s-{2,}\s/u)[0].trim()
+  return value.split(/\s-{2,}\s/u)[0]
 }
 
 /**
  * Parse a given comment.
  * @param {RegExp} pattern The RegExp pattern to parse.
  * @param {string} comment The comment value to parse.
- * @returns {({type:string,rules:string[]})|null} The parsing result.
+ * @returns {({type:string,rules:RuleAndLocation[]})|null} The parsing result.
  */
 function parse(pattern, comment) {
-  const match = pattern.exec(stripDirectiveComment(comment))
+  const text = stripDirectiveComment(comment)
+  const match = pattern.exec(text)
   if (match == null) {
     return null
   }
 
   const type = match[1]
-  const rules = (match[2] || '')
-    .split(',')
-    .map((s) => s.trim())
-    .filter(Boolean)
+
+  /** @type {RuleAndLocation[]} */
+  const rules = []
+
+  const rulesRe = /([^,\s]+)[,\s]*/g
+  let startIndex = match[0].length
+  rulesRe.lastIndex = startIndex
+
+  let res
+  while ((res = rulesRe.exec(text))) {
+    const ruleId = res[1].trim()
+    rules.push({
+      ruleId,
+      index: startIndex
+    })
+    startIndex = rulesRe.lastIndex
+  }
 
   return { type, rules }
 }
@@ -46,18 +72,21 @@ function parse(pattern, comment) {
  * Enable rules.
  * @param {RuleContext} context The rule context.
  * @param {{line:number,column:number}} loc The location information to enable.
- * @param {string} group The group to enable.
- * @param {string[]} rules The rule IDs to enable.
+ * @param { 'block' | 'line' } group The group to enable.
+ * @param {string | null} rule The rule ID to enable.
  * @returns {void}
  */
-function enable(context, loc, group, rules) {
-  if (rules.length === 0) {
-    context.report({ loc, message: '++ {{group}}', data: { group } })
+function enable(context, loc, group, rule) {
+  if (!rule) {
+    context.report({
+      loc,
+      messageId: group === 'block' ? 'enableBlock' : 'enableLine'
+    })
   } else {
     context.report({
       loc,
-      message: '+ {{group}} {{rules}}',
-      data: { group, rules: rules.join(' ') }
+      messageId: group === 'block' ? 'enableBlockRule' : 'enableLineRule',
+      data: { rule }
     })
   }
 }
@@ -66,18 +95,23 @@ function enable(context, loc, group, rules) {
  * Disable rules.
  * @param {RuleContext} context The rule context.
  * @param {{line:number,column:number}} loc The location information to disable.
- * @param {string} group The group to disable.
- * @param {string[]} rules The rule IDs to disable.
+ * @param { 'block' | 'line' } group The group to disable.
+ * @param {string | null} rule The rule ID to disable.
+ * @param {string} key The disable directive key.
  * @returns {void}
  */
-function disable(context, loc, group, rules) {
-  if (rules.length === 0) {
-    context.report({ loc, message: '-- {{group}}', data: { group } })
+function disable(context, loc, group, rule, key) {
+  if (!rule) {
+    context.report({
+      loc,
+      messageId: group === 'block' ? 'disableBlock' : 'disableLine',
+      data: { key }
+    })
   } else {
     context.report({
       loc,
-      message: '- {{group}} {{rules}}',
-      data: { group, rules: rules.join(' ') }
+      messageId: group === 'block' ? 'disableBlockRule' : 'disableLineRule',
+      data: { rule, key }
     })
   }
 }
@@ -87,15 +121,40 @@ function disable(context, loc, group, rules) {
  * If the comment is `eslint-disable` or `eslint-enable` then it reports the comment.
  * @param {RuleContext} context The rule context.
  * @param {Token} comment The comment token to process.
+ * @param {boolean} reportUnusedDisableDirectives To report unused eslint-disable comments.
  * @returns {void}
  */
-function processBlock(context, comment) {
+function processBlock(context, comment, reportUnusedDisableDirectives) {
   const parsed = parse(COMMENT_DIRECTIVE_B, comment.value)
   if (parsed != null) {
     if (parsed.type === 'eslint-disable') {
-      disable(context, comment.loc.start, 'block', parsed.rules)
+      if (parsed.rules.length) {
+        const rules = reportUnusedDisableDirectives
+          ? reportUnusedRules(context, comment, parsed.type, parsed.rules)
+          : parsed.rules
+        for (const rule of rules) {
+          disable(
+            context,
+            comment.loc.start,
+            'block',
+            rule.ruleId,
+            rule.key || '*'
+          )
+        }
+      } else {
+        const key = reportUnusedDisableDirectives
+          ? reportUnused(context, comment, parsed.type)
+          : ''
+        disable(context, comment.loc.start, 'block', null, key)
+      }
     } else {
-      enable(context, comment.loc.start, 'block', parsed.rules)
+      if (parsed.rules.length) {
+        for (const rule of parsed.rules) {
+          enable(context, comment.loc.start, 'block', rule.ruleId)
+        }
+      } else {
+        enable(context, comment.loc.start, 'block', null)
+      }
     }
   }
 }
@@ -105,26 +164,109 @@ function processBlock(context, comment) {
  * If the comment is `eslint-disable-line` or `eslint-disable-next-line` then it reports the comment.
  * @param {RuleContext} context The rule context.
  * @param {Token} comment The comment token to process.
+ * @param {boolean} reportUnusedDisableDirectives To report unused eslint-disable comments.
  * @returns {void}
  */
-function processLine(context, comment) {
+function processLine(context, comment, reportUnusedDisableDirectives) {
   const parsed = parse(COMMENT_DIRECTIVE_L, comment.value)
   if (parsed != null && comment.loc.start.line === comment.loc.end.line) {
     const line =
       comment.loc.start.line + (parsed.type === 'eslint-disable-line' ? 0 : 1)
     const column = -1
-    disable(context, { line, column }, 'line', parsed.rules)
-    enable(context, { line: line + 1, column }, 'line', parsed.rules)
+    if (parsed.rules.length) {
+      const rules = reportUnusedDisableDirectives
+        ? reportUnusedRules(context, comment, parsed.type, parsed.rules)
+        : parsed.rules
+      for (const rule of rules) {
+        disable(context, { line, column }, 'line', rule.ruleId, rule.key || '')
+        enable(context, { line: line + 1, column }, 'line', rule.ruleId)
+      }
+    } else {
+      const key = reportUnusedDisableDirectives
+        ? reportUnused(context, comment, parsed.type)
+        : ''
+      disable(context, { line, column }, 'line', null, key)
+      enable(context, { line: line + 1, column }, 'line', null)
+    }
   }
 }
 
+/**
+ * Reports unused disable directive.
+ * Do not check the use of directives here. Filter the directives used with postprocess.
+ * @param {RuleContext} context The rule context.
+ * @param {Token} comment The comment token to report.
+ * @param {string} kind The comment directive kind.
+ * @returns {string} The report key
+ */
+function reportUnused(context, comment, kind) {
+  const loc = comment.loc
+
+  context.report({
+    loc,
+    messageId: 'unused',
+    data: { kind }
+  })
+
+  return locToKey(loc.start)
+}
+
+/**
+ * Reports unused disable directive rules.
+ * Do not check the use of directives here. Filter the directives used with postprocess.
+ * @param {RuleContext} context The rule context.
+ * @param {Token} comment The comment token to report.
+ * @param {string} kind The comment directive kind.
+ * @param {RuleAndLocation[]} rules To report rule.
+ * @returns { { ruleId: string; key: string; }[] }
+ */
+function reportUnusedRules(context, comment, kind, rules) {
+  const sourceCode = context.getSourceCode()
+  const commentStart = comment.range[0] + 4 /* <!-- */
+
+  return rules.map((rule) => {
+    const start = sourceCode.getLocFromIndex(commentStart + rule.index)
+    const end = sourceCode.getLocFromIndex(
+      commentStart + rule.index + rule.ruleId.length
+    )
+
+    context.report({
+      loc: { start, end },
+      messageId: 'unusedRule',
+      data: { rule: rule.ruleId, kind }
+    })
+
+    return {
+      ruleId: rule.ruleId,
+      key: locToKey(start)
+    }
+  })
+}
+
+/**
+ * Gets the key of location
+ * @param {Location} location The location
+ * @returns {string} The key
+ */
+function locToKey(location) {
+  return `line:${location.line},column${location.column}`
+}
+
 /**
  * Extracts the top-level elements in document fragment.
  * @param {VDocumentFragment} documentFragment The document fragment.
  * @returns {VElement[]} The top-level elements
  */
 function extractTopLevelHTMLElements(documentFragment) {
-  return documentFragment.children.filter((e) => e.type === 'VElement')
+  return documentFragment.children.filter(isVElement)
+
+  /**
+   * @param {any} e
+   * @returns {e is VElement}
+   */
+  function isVElement(e) {
+    return e.type === 'VElement'
+  }
 }
 /**
  * Extracts the top-level comments in document fragment.
@@ -155,10 +297,38 @@ module.exports = {
       categories: ['base'],
       url: 'https://eslint.vuejs.org/rules/comment-directive.html'
     },
-    schema: []
+    schema: [
+      {
+        type: 'object',
+        properties: {
+          reportUnusedDisableDirectives: {
+            type: 'boolean'
+          }
+        },
+        additionalProperties: false
+      }
+    ],
+    messages: {
+      disableBlock: '--block {{key}}',
+      enableBlock: '++block',
+      disableLine: '--line {{key}}',
+      enableLine: '++line',
+      disableBlockRule: '-block {{rule}} {{key}}',
+      enableBlockRule: '+block {{rule}}',
+      disableLineRule: '-line {{rule}} {{key}}',
+      enableLineRule: '+line {{rule}}',
+      clear: 'clear',
+
+      unused: 'Unused {{kind}} directive (no problems were reported).',
+      unusedRule:
+        "Unused {{kind}} directive (no problems were reported from '{{rule}}')."
+    }
   },
 
   create(context) {
+    const options = context.options[0] || {}
+    /** @type {boolean} */
+    const reportUnusedDisableDirectives = options.reportUnusedDisableDirectives
     const documentFragment =
       context.parserServices.getDocumentFragment &&
       context.parserServices.getDocumentFragment()
@@ -168,14 +338,14 @@ module.exports = {
         if (node.templateBody) {
           // Send directives to the post-process.
           for (const comment of node.templateBody.comments) {
-            processBlock(context, comment)
-            processLine(context, comment)
+            processBlock(context, comment, reportUnusedDisableDirectives)
+            processLine(context, comment, reportUnusedDisableDirectives)
           }
 
           // Send a clear mark to the post-process.
           context.report({
             loc: node.templateBody.loc.end,
-            message: 'clear'
+            messageId: 'clear'
           })
         }
         if (documentFragment) {
@@ -183,15 +353,15 @@ module.exports = {
           for (const comment of extractTopLevelDocumentFragmentComments(
             documentFragment
           )) {
-            processBlock(context, comment)
-            processLine(context, comment)
+            processBlock(context, comment, reportUnusedDisableDirectives)
+            processLine(context, comment, reportUnusedDisableDirectives)
           }
 
           // Send a clear mark to the post-process.
           for (const element of extractTopLevelHTMLElements(documentFragment)) {
             context.report({
               loc: element.loc.end,
-              message: 'clear'
+              messageId: 'clear'
             })
           }
         }
diff --git a/tests/lib/rules/comment-directive.js b/tests/lib/rules/comment-directive.js
index f112df008..4b46a88b0 100644
--- a/tests/lib/rules/comment-directive.js
+++ b/tests/lib/rules/comment-directive.js
@@ -130,6 +130,19 @@ describe('comment-directive', () => {
       assert.strictEqual(messages.length, 1)
       assert.strictEqual(messages[0].ruleId, 'no-unused-vars')
     })
+
+    it('disable specific rules if <!-- eslint-disable vue/no-duplicate-attributes ,, , vue/no-parsing-error -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable vue/no-duplicate-attributes ,, , vue/no-parsing-error -->
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0]
+        .messages
+
+      assert.deepEqual(messages.length, 0)
+    })
   })
 
   describe('eslint-disable-line', () => {
@@ -373,4 +386,169 @@ describe('comment-directive', () => {
       assert.deepEqual(messages[1].ruleId, 'vue/no-duplicate-attributes')
     })
   })
+
+  describe('reportUnusedDisableDirectives', () => {
+    const linter = new eslint.CLIEngine({
+      parser: require.resolve('vue-eslint-parser'),
+      parserOptions: {
+        ecmaVersion: 2015
+      },
+      plugins: ['vue'],
+      rules: {
+        'no-unused-vars': 'error',
+        'vue/comment-directive': [
+          'error',
+          { reportUnusedDisableDirectives: true }
+        ],
+        'vue/no-parsing-error': 'error',
+        'vue/no-duplicate-attributes': 'error'
+      },
+      useEslintrc: false
+    })
+    it('report unused <!-- eslint-disable -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable -->
+          <div id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0]
+        .messages
+
+      assert.deepEqual(messages.length, 1)
+      assert.deepEqual(messages[0].ruleId, 'vue/comment-directive')
+      assert.deepEqual(
+        messages[0].message,
+        'Unused eslint-disable directive (no problems were reported).'
+      )
+      assert.deepEqual(messages[0].line, 3)
+      assert.deepEqual(messages[0].column, 11)
+    })
+
+    it('dont report unused <!-- eslint-disable -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable -->
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0]
+        .messages
+
+      assert.deepEqual(messages.length, 0)
+    })
+    it('disable and report unused <!-- eslint-disable -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable -->
+          <div id id="a">Hello</div>
+          <!-- eslint-enable -->
+          <!-- eslint-disable -->
+          <div id="b">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0]
+        .messages
+
+      assert.deepEqual(messages.length, 1)
+      assert.deepEqual(messages[0].ruleId, 'vue/comment-directive')
+      assert.deepEqual(
+        messages[0].message,
+        'Unused eslint-disable directive (no problems were reported).'
+      )
+      assert.deepEqual(messages[0].line, 6)
+      assert.deepEqual(messages[0].column, 11)
+    })
+
+    it('report unused <!-- eslint-disable vue/no-duplicate-attributes, vue/no-parsing-error -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable vue/no-duplicate-attributes, vue/no-parsing-error -->
+          <div id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0]
+        .messages
+
+      assert.deepEqual(messages.length, 2)
+
+      assert.deepEqual(messages[0].ruleId, 'vue/comment-directive')
+      assert.deepEqual(
+        messages[0].message,
+        "Unused eslint-disable directive (no problems were reported from 'vue/no-duplicate-attributes')."
+      )
+      assert.deepEqual(messages[0].line, 3)
+      assert.deepEqual(messages[0].column, 31)
+
+      assert.deepEqual(messages[1].ruleId, 'vue/comment-directive')
+      assert.deepEqual(
+        messages[1].message,
+        "Unused eslint-disable directive (no problems were reported from 'vue/no-parsing-error')."
+      )
+      assert.deepEqual(messages[1].line, 3)
+      assert.deepEqual(messages[1].column, 60)
+    })
+
+    it('report unused <!-- eslint-disable-next-line vue/no-duplicate-attributes, vue/no-parsing-error -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable-next-line vue/no-duplicate-attributes, vue/no-parsing-error -->
+          <div id="a">Hello</div>
+          <div id id="b">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0]
+        .messages
+
+      assert.deepEqual(messages.length, 4)
+
+      assert.deepEqual(messages[0].ruleId, 'vue/comment-directive')
+      assert.deepEqual(
+        messages[0].message,
+        "Unused eslint-disable-next-line directive (no problems were reported from 'vue/no-duplicate-attributes')."
+      )
+      assert.deepEqual(messages[0].line, 3)
+      assert.deepEqual(messages[0].column, 41)
+
+      assert.deepEqual(messages[1].ruleId, 'vue/comment-directive')
+      assert.deepEqual(
+        messages[1].message,
+        "Unused eslint-disable-next-line directive (no problems were reported from 'vue/no-parsing-error')."
+      )
+      assert.deepEqual(messages[1].line, 3)
+      assert.deepEqual(messages[1].column, 70)
+
+      assert.deepEqual(messages[2].ruleId, 'vue/no-parsing-error')
+      assert.deepEqual(messages[2].line, 5)
+      assert.deepEqual(messages[3].ruleId, 'vue/no-duplicate-attributes')
+      assert.deepEqual(messages[3].line, 5)
+    })
+
+    it('dont report used <!-- eslint-disable-next-line vue/no-duplicate-attributes, vue/no-parsing-error -->', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable-next-line vue/no-duplicate-attributes, vue/no-parsing-error -->
+          <div id id="a">Hello</div>
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0]
+        .messages
+
+      assert.deepEqual(messages.length, 0)
+    })
+
+    it('dont report used, with duplicate eslint-disable', () => {
+      const code = `
+        <template>
+          <!-- eslint-disable -->
+          <!-- eslint-disable-next-line vue/no-duplicate-attributes, vue/no-parsing-error -->
+          <div id id="a">Hello</div><!-- eslint-disable-line vue/no-duplicate-attributes, vue/no-parsing-error -->
+        </template>
+      `
+      const messages = linter.executeOnText(code, 'test.vue').results[0]
+        .messages
+
+      assert.deepEqual(messages.length, 0)
+    })
+  })
 })