Yes, it is known as the shebang or the Berkeley !# hack.

http://www.mail-archive.com/bug-coreutils / gnu.org/msg00274.html

On 8/27/05, SHIGETOMI, Takuhiko <tshiget1 / gw.nsw.co.jp> wrote:
> quick question.
> sorry, this is not a question of Ruby but a more general inquiry.
> 
> I'd like to ask you how do you describe '#!' which we always put at the
> head of the scripting source code file.
> I know that its pronunciation is 'she bang' but am not sure that this
> 'she bang' would be correct description or not.
> 
> --
> <name species-designation="5618" default-lang="ja_JP">SHIGETOMI,Takuhiko</name>
> <contact medium="email">tshiget1 / gw.nsw.co.jp</contact>
> <location federational-alias="/galaxy/alpha-quadrant/sector-001/earth/">
>   /void/3d/universe/milkyway-galaxy/orion's-arm/sol-solar-system/3rd-planet/fareast/jp/tky/
> </location>
> <hail>resistance is futile.</hail>
> 
> 
> 


-- 
Jim Freeze