Comment on "Non-contextual hidden variables and physical measurements"

Kent's conclusion that ``non-contextual hidden variable theories cannot be excluded by theoretical arguments of the Kochen-Specker type once the imprecision in real world experiments is taken into account'' [Phys. Rev. Lett. 83, 3755 (1999)], is criticized. The Kochen-Specker theorem just points out that it is impossible even conceive a hidden variable model in which the outcomes of all measurements are pre-determined; it does not matter if these measurements are performed or not, or even if these measurements can be achieved only with finite precision.