In many computer operating systems, a COM file is a type of executable file; the name is derived from the file name extension .COM. Originally, the term stood for "Command file", a text file containing commands to be issued to the operating system (similar to a DOS batch file), on many of the Digital Equipment Corporation mini and mainframe operating systems going back to the 1970s.
With the introduction of microcomputers, the type of files commonly associated with the extension .com changed; in 8-bit CP/M, and later in MS-DOS and compatible DOSes, they are binary executable files by convention. Executables in the COM file format do not necessarily need to have the file name extension .COM in any but CP/M and very early versions of MS-DOS.
The .COM file name extension has no relation to the .com (for "commercial") top-level Internet domain name. However, this similarity in name has been exploited by malicious computer virus writers.
Read more about COM File: MS-DOS Binary Format, Large Programs, Execution Preference, Platform Support, Malicious Usage of The .com Extension
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