Honey comb is made entirely by honey bees. Honey comes from the nectar of flowers which ooze out of the blossoms. If honey bees did not gather this nectar, it would be lost forever. The bees pollinate their flower friends and in return, the bees are given the nectar. Bees carry the nectar back to their hives in special honey-tummy tanks. In the hive, nectar becomes honey.