We normally use either TABLE or DIV tag to create page layout like specifying control's position, splitting the page etc. But, most of the developers prefer using TABLE instead of DIV tag. In this article, I am going to discuss about the advantages of using DIV instead of TABLE tag with an example. I am using VS 2008 for this sample. Around 70 - 80% sites are using TABLE element for creating page layouts. But, DIV element gives following benefits, when compared to TABLE: