DIV is a lot like SPAN and P.
I use DIV when i'm doing DHTML.
The reason is that you can change the contents in script. You can also change the style.
example:
<SCRIPT language=vbscript>
Sub Mouse_Over()
window.sample.style.background = "blue"
window.sample.style.border = "solid 1px red"
End Sub
Sub Mouse_Out()
window.sample.style.background = "red"
window.sample.style.border = "solid 1px blue"
End Sub
</SCRIPT>
<DIV id=sample style="background: red; border: solid 1px blue" onmouseover="Mouse_Over" onmouseout="Mouse_Out">
<FONT face=verdana size=1 color=white>
<B>
Hello World!
</B>
</FONT>
</DIV>
Check it out. I've attached a small sample that could shows some uses of DIV. It's a bit messy since i didn't really write it to give out. :)
PS. You must rename the file to htm