I can't see why it would but I want to be sure, hence I'm asking. Does use of <div> tags have an affect on SEO. I threw up a site in Photoshop, exported to ImageReady, sliced then exported into Dreamweaver. Of course all of the text has been changed from images to actual text in <p> and <h1/h2> tags in order to preserve their SEO relevance. Any takers for the question or opinions ? Oh and before I forget, Happy New Year BHW! Have a prosperous year, let's get cracking making money.