围绕语义标记的整个思想是标记和表示的分离，其中包括布局。

Div并没有取代表，它们在将内容分离为相关内容块(，)方面有自己的用途。当您不具备这些技能并且依赖于表格时，您通常必须将内容分离到单元格中以获得所需的布局，但是在使用语义标记时，您不需要触摸标记来实现表示。在生成标记而不是静态页面时，这一点非常重要。

开发人员需要停止提供暗示布局的标记，以便我们这些拥有显示内容技能的人能够继续工作，并且开发人员不必在表示需要更改时返回他们的代码进行更改。

我想使用表格元素进行布局确实与表格数据没有什么关系。那又怎样?我的老板在乎吗?我的用户关心吗?

谷歌和其他自动化系统确实关心这些问题，而且它们在许多情况下同样重要。语义代码对于非智能系统来说更容易解析和处理。

Try to merge/split a 10/20 something deep colspan/rowspan. More than once I had to supress my instinct to start a fight with someone. [?!] Try to change source code order without changing visible order. [SEO, usability, ...] The very (really simple) page we're looking at is ~150K. I bet It can nearly be halved using proper CSS. [SEO (Yes, SEO, read latest Google specs etc), perfo, ...] Try to make an iterator template that can work in any width. The discussion of the matter in this table-based medium of SO can cause a singularity and destroy us all

无论如何，这并不是一个明确的论点，但是对于CSS，你可以使用相同的标记并根据介质改变布局，这是一个很好的优势。例如，对于打印页面，您可以安静地抑制导航，而不必创建打印机友好的页面。

div和CSS的定位允许一个更灵活的设计，导致更容易修改和模板的网页。

也就是说，如果你对灵活性不感兴趣，那么使用一个表而不是一些由CSS变形成表的div绝对是更容易和更快的。我倾向于在设计时使用表格，只是为了更快地让它看起来正确。

In the past, screen readers and other accessibility software had a difficult time handling tables in an efficient fashion. To some extent, this became handled in screen readers by the reader switching between a "table" mode and a "layout" mode based on what it saw inside the table. This was often wrong, and so the users had to manually switch the mode when navigating through tables. In any case, the large, often highly nested tables were, and to a large extent, are still very difficult to navigate through using a screen reader.

The same is true when divs or other block-level elements are used to recreate tables and are highly nested. The purpose of divs is to be used as a fomating and layout element, and as such, are intended used to hold similar information, and lay it out on the screen for visual users. When a screen reader encounters a page, it often ignores any layout information, both CSS based, as well as html attribute based(This isn't true for all screen readers, but for the most popular ones, like JAWS, Windows Eyes, and Orca for Linux it is).

为此，表格式数据，也就是逻辑上有意义的在二维或多维维度中排序的数据，具有某种标题，最好放在表中，并使用div来管理页面上内容的布局。(另一种思考“表格数据”的方式是尝试以图表形式绘制它……如果你不能，它可能不是最好的表示在一个表中)

Finally, with a table-based layout, in order to achieve a fine-grained control of the position of elements on the page, highly nested tables are often used. This has two effects: 1.) Increased code size for each page - Since navigation and common structure is often done with the tables, the same code is sent over the network for each request, whereas a div/css based layout pulls the css file over once, and then uses less wordy divs. 2.) Highly nested tables take much longer for the client's browser to render, leading to slightly slower load times.

在这两种情况下，“最后一英里”带宽的增加，以及更快的个人电脑缓解了这些因素，但它们仍然是许多网站存在的问题。

With all of this in mind, as others have said, tables are easier, because they are more grid-oriented, allowing for less thought. If the site in question is not expected to be around long, or will not be maintained, it might make sense to do what is easiest, because it might be the most cost effective. However, if the anticipated userbase might include a substantial portion of handicapped individuals, or if the site will be maintained by others for a long time, spending the time up front to do things in a concise, accessible way may payoff more in the end.