Recently, I have discovered that more and more people are using the term DIV+CSS to represent XHTML. This is fundamentally incorrect!
First, CSS is a technology called stylesheet. Some people also call it Cascading Stylesheet, and DIV is a tag in HTML. DIV and TABLE are at the same level, so DIV and CSS should not be connected together to represent XHTML.
Second, DIV+CSS does not necessarily comply with the standard, and XHTML is not just DIV+CSS. Many websites or forums that claim to have been reconstructed using DIV+CSS actually fail to pass W3.ORG's verification. (For example: Dongwang Forum and VTBBS simply cannot pass W3.ORG's XHTML verification.) Even if it passes the verification, it only shows that it is grammatically correct. Quite a few websites are still suspected of abusing DIV.
So please don’t be overly obsessed with DIV+CSS.