Forms are tabular data so blah! Most users I know tab through them. While I agree depending on the needs of the form you could do it either way. A simple straight up form, <p> tags work just fine, of course you could also get more complex with positioned divs/elements depending on your needs. But in the end a table for a small form is not evil.

read this: http://www.alistapart.com/articles/p...cessibleforms/

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