This is known as a Shebang
:
http://en.wikipedia.org/wiki/Shebang_(Unix)
#!interpreter [optional-arg]
A shebang is only relevant when a script has the execute permission (e.g. chmod u+x script.sh).
When a shell executes the script it will use the specified interpreter.
Example:
#!/bin/bash
# file: foo.sh
echo 1
$ chmod u+x foo.sh
$ ./foo.sh
1