diff --git a/pkg/analyzer/lib/src/error/use_result_verifier.dart b/pkg/analyzer/lib/src/error/use_result_verifier.dart
index fd0eaedd354..1899064b2e3 100644
--- a/pkg/analyzer/lib/src/error/use_result_verifier.dart
+++ b/pkg/analyzer/lib/src/error/use_result_verifier.dart
@@ -52,6 +52,11 @@ class UseResultVerifier {
   }
 
   void _check(AstNode node, Element element) {
+    if (node.parent is CommentReference) {
+      // Don't flag references in comments.
+      return;
+    }
+
     var annotation = _getUseResultMetadata(element);
     if (annotation == null) {
       return;
diff --git a/pkg/analyzer/test/src/diagnostics/unused_result_test.dart b/pkg/analyzer/test/src/diagnostics/unused_result_test.dart
index 5d1c5a69e0b..250479bee09 100644
--- a/pkg/analyzer/test/src/diagnostics/unused_result_test.dart
+++ b/pkg/analyzer/test/src/diagnostics/unused_result_test.dart
@@ -765,6 +765,19 @@ void main() {
 ''');
   }
 
+  test_topLevelVariable_result_unusedInDoc() async {
+    // https://github.com/dart-lang/sdk/issues/47181
+    await assertNoErrorsInCode(r'''
+import 'package:meta/meta.dart';
+
+@useResult
+int get f => 1;
+
+/// I love [f].
+int g = 1;
+''');
+  }
+
   test_topLevelVariable_returned() async {
     await assertNoErrorsInCode(r'''
 import 'package:meta/meta.dart';