In my HTML, does it matter which of these formats I use...

Option #1:
HTML Code:
	<ul id="topMenu">

Option #2:
HTML Code:
	<ul id='topMenu'>

When I write PHP, I tend to use this format in my echo statements...
PHP Code:
echo     "<ul id='topMenu'>"
...because it allows PHP to recognize embedded variables.

So for consistency, I guess I would prefer to use Option #2 when I have straight-HTML.

Does it really matter?