If you were going to use the second example, I'd recommend using
border:whatever; instead of pipe characters...

My $AU0.03

On Mon, 2004-09-20 at 11:22, Amit Karmakar wrote:
> Apologies if this has been discussed before.
> 
> What is better in terms of semantics and accessibility?
> 
> <div id=""footer">
> <p>stuff | more stuff<br />
> stuff too | more stuff again</p>
> </div>
> 
> or
> 
> <div id=""footer">
> <ul><li>stuff</li> | <li>more stuff</li>
> <li>stuff too</li> | <li>more stuff again</li></ul>
> </div>
> 
> Obviously the first one uses a <br /> to differentiate 2 lines, which
> I am sure can be done many other ways too.
> 
> The second method in my opinion has more control over the information
> as it uses <li>s instead of <p>, would it be right to say <p>s need be
> used more in the content area instead of footers.
> 
> Would appreciate your feedback on this.
>  
> Regards,
> Amit Karmakar
> http://karmakars.com
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Proud presenters of Web Essentials 04 http://we04.com/
 Web standards, accessibility, inspiration, knowledge
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 See http://webstandardsgroup.org/mail/guidelines.cfm
 for some hints on posting to the list & getting help
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