Hi!

  From the HTML 4.01 specs:

  "The P element represents a paragraph."
  A paragraph is a division of text that semantically belongs
  together.

  "The DIV and SPAN elements, in conjunction with the id and class
  attributes, offer a generic mechanism for adding structure to
  documents. These elements define content to be inline (SPAN) or
  block-level (DIV) but impose no other presentational idioms on the
  content. Thus, authors may use these elements in conjunction with
  style sheets, the lang attribute, etc., to tailor HTML to their own
  needs and tastes."
  DIVs and SPANs have no semantic meaning. They can be used to
  divide the HTML document in groups that belong together, like
  navigation, content... The DIV element may contain other block
  elements, Ps may not, they can only contain text and inline elements.

  So P says more than DIV: It's a paragraph.
  
  "The HR element causes a horizontal rule to be rendered by visual
  user agents."
  A horizontal rule is a visual divider. It has no semantic meaning,
  but can get some in the context. Like others mentioned it is one of
  the visual HTML elements that might be useful.

  I tend to don't use it though.

regards

  Martin

 





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