<div> tags are block elements, which means there is a line break added automatically. Thus <div> tag can act as separator between areas of the document. <p> tags are also block elements, thus a line break added always.
<span> tag is similar to <div>, but there is no line break added.
Most mordern HTML editors, such as FrontPage, Dream Weaver use <div> and <span> extensively to isolate document elements in block tags over which you have z-axis control.
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