I'm kind of having a dilema on this subject. Both tables and CSS give me similar results, though CSS is sometimes all over the place affecting the formatiing when working with non-html elements or elements that involve code not html related. I've googled the debate and there are no straight answers while there are major discussions on browser compatibility. CSS and sytlesheets is pretty straight forward, gives cleaner code but browser issues are a problem. Tables reduce the production time quite easily and also good for data displays. Not sure if many on the list have worked with the asp.net master page concepts but its similar to the old days of frames. So while I had some time this week to get started with my project, I'm now finding myself embroiled in the table/css debate which has no direct answer. For the developes out there who work on code that's not html friendly, how is this issue affecting you? Is the Div tag really worth the headaches?