Yeah, why use semantic elements? Nobody needs them, right? You can style everything using CSS. You can create lists for example: You see? No problem here. IMHO. Or ordered lists? No problem either. It's even valid HTML 4.01 Strict, according to the W3C. Nice huh? :-) Right, enough kidding around. I grabbed a sample CSS file and modified it a bit. This style sheet describes the typical formatting of all HTML 4.0 ([HTML40]) elements based on extensive research into current UA practice. Developers are encouraged to use it as a default style sheet in their implementations. How will Google rank this page? Perhaps if I use a table it'll be better.. Table head foo bar 1 2 3 4 Some code. .h1 { font-size: 2em; margin: .67em 0 } .h2 { font-size: 1.5em; margin: .75em 0 } Funny stuff! :)