None, according to the HTML 3.2 Reference Specification. Notice, however, that various style sheet specifications and proposal involve attributes to STYLE. And in HTML 4.0, the STYLE element is specified so that it has an obligatory TYPE attribute (and some optional attributes).
Technically, these elements are defined with CDATA as the content type. As a result they may contain only SGML characters. All markup characters or delimiters are ignored and passed as data to the application, except for the character pair </ followed immediately by a letter (a - z, A - Z), This means that the end tag of the element (or of an element in which it is nested) is recognized.
It is legal, and recommendable, to use the HTML comment delimiters <!-- and --> around the contents of a STYLE element. The reason is that by doing so you ensure that old browsers (ignorant of STYLE) will not display the contents.
<HEAD> <STYLE><!-- BODY { font-family: sans-serif } U { font-family: serif } --></STYLE> </HEAD> <BODY> Sample text 1.<BR> <U>Sample text 2.</U> </BODY>