Ako správne vytvoriť .htaccess?

Vytvoril som súbor .htaccess s týmto obsahom

php_flag register_globals off  //register_globals = Off

na localhoste aj na webe a vždy mi bolo odpoveďou toto:

Internal Server Error

The server encountered an internal error or misconfiguration and was unable to complete your request.

Please contact the server administrator, admin@localhost and inform them of the time the error occurred, and anything you might have done that may have caused the error.

More information about this error may be available in the server error log.

Apache/1.3.33 Server at localhost Port 80