>I need to format a text outline, similar to legal text with nested >numbered paragraph lists... Use OL. You can use CSS to change the numbering format, and nest lists infinitely. As far as semantics goes, neither of the solutions you offered tells anyone "this is an outline." Okay, it "looks" like an outline, but that's it. :P And you can do some pretty wild things with CSS and lists: http://www.alistapart.com/stories/taminglists/ -dave