> <TH>Category</TH> - for it to be semantically
> correct, should it be wrapped in <P> tags? It's hardly a paragraph and
> contains no other inline elements.

Nope, no P tags.

> But if I were to use - e.g. <TH>Select a <b>category</b>.</TH> - then I
> imagine <P> tags would make sense.

I'd still leave out the p tags, since it's not a paragraph, just a
sentence.  Nothing wrong with having an inline element inside a <th>. 
If you feel funny using <th> as the only container, then i suppose you
could wrap its contents in a <div>, but it's not necessary.

> What I'm really asking is what, from an accessibility poont of view, is the
> XHTML strict markup for this?

XHTML 1.0 Strict and above is all I know, so that's what I'm basing my
views on.  The side effect of only knowing strict XHTML is that your
capital tags and bold elements make me cringe.  ;)
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