Hi MorningZ, I just did some quick Googling on the matter, and turned up this useful link:
http://www.456bereastreet.com/archive/200711/use_the_label_element_to_make_your_html_forms_accessible/ "Each label element can only be associated with a single form control, while a form control may have several labels associated with it. This could be very useful for displaying hints and error messages since it would let you separate those messages in the markup for much easier positioning and styling. Unfortunately my limited screen reader testing (JAWS 8.0 and VoiceOver) of multiple labels suggests that screen readers ignore them." So it appears you are right in your semantics argument! My worry was that a single label ONLY should be used to describe the form control, such as "Username", and additional labels would only serve to confuse; for example a user might think a form control had TWO names. Then again, it appears that screen readers mostly ignore additional labels. But I think I'm going to go with labels over divs for the time being. I now agree that they are the best in this situation, so thanks for spurring me to look further. Cheers, Dave