I'm trying to figure out if there is a benefit one way or the other. (the links are underlined) Here is a link from the h3 tag with the keyword. The keyword in the content is not a link. Code: <h3>[U]iPad covers[/U]</h3> iPad covers protect your iPad and are awesome. We have lots. Here is the keyword in the h3 tag, but not a link, with the keyword also appearing in the context as a link. Code: <h3>iPad Covers</h3> Are you interested in protecting your recent iPad investment? Check out our [U]iPad Cover[/U] selection! Finally some sites take it to the next level and do both! Code: <h3>[U]iPad Covers[/U]</h3> Scratching that new iPad would suck. Buy one of our [U]iPad Covers[/U] today! Which way is best or does it matter anymore?? Thanks!