Also, mobile devices can usually navigate menus better if they are lists rather than divs. Numbered lists often have shortcut (access) keys. If someone may ever need to access the site via cellphone or other smallscreen, when away from a working computer, this is something to consider.

Quote Originally Posted by SuperMike View Post
DIVs are necessary, but use the least of them as possible to make the XHTML or HTML lean and mean. One thing I learned bad about the Blueprint CSS system as that it added too many DIVs. Eventually I didn't need that framework anymore and could do far better on my own and with less DIVs.
I find that many HTML tools I have worked with use too many DIVs. However, I haven't worked with any for a while because of this and other reasons, so the newer ones are probably better (hopefully). I find text editors are almost as good and more portable. (The best editors for me are just code highlighting text editors.)