Let ℜ
be the class of commutative rings R with comparable regular elements, that is, given two non zero-divisors in R, one divides the other. Applying the notion of V-valuation due to Harrison and Vitulli, we define the class V-val of V-valuated rings, which is contained in ℜ
and contains the class of Manis valuation rings. We prove that these inclusions of classes are both proper. We investigate Prüfer rings inside ℜ
, showing that there exist Prüfer rings which lie in ℜ
but not in V-val; we prove that a ring R is a Prüfer valuation ring if and only if it is Prüfer and V-valuated, if and only if its lattice of regular ideals is a chain. Finally, we introduce and investigate the ideal I∞ of a ring R ∈ ℜ
, which corresponds to the counterimage of ∞, whenever R is V-valuated.