This paper proposes a new adaptive comb filter which automatically designs its characteristics. The comb filter is used to eliminate a periodic noise from an observed signal. To design the comb filter, there exists three important factors which are so-called notch frequency, notch gain, and notch bandwidth. The notch frequency is the null frequency which is aligned at equally spaced frequencies. The notch gain controls an elimination quantity of the observed signal at notch frequencies. The notch bandwidth controls an elimination bandwidth of the observed signal at notch frequencies. We have previously proposed a comb filter which can adjust the notch gain adaptively to eliminate the periodic noise. In this paper, to eliminate the periodic noise when its frequencies fluctuate, we propose the comb filter which achieves the adaptive notch gain and the adaptive notch bandwidth, simultaneously. Simulation results show the effectiveness of the proposed adaptive comb filter.