Personally, I believe that *now* is the time that it is safe to say that version 4 or greater browsers are universal (or are over 95% of the global user base anyway). With this in mind I developed my first CSS/<DIV> only site just recently. This seams about right given that version 4 browsers appeared about 4 years ago - 4 or 5 years for widespread adoption seems reasonable.

I don't know who made the comment (I'm not going to go back ad re-read the thread) about finding tables to code than <div> Wow, I've always thought that tables were the web designer's enemy. They were never designed to be a layout tool other than for providing spreadsheet like table formating for data. I am curious as to what you find you can't do with <div> that you can with a table, or what you find a table can do better or more easily? Just curios, because that statement goes against my (very limited) experience. Actually, I do lie about that. I recently did up a page in dreamweaver using <div> and converted them all into a table so that if the user is using a huge font size, all the design resizes to accommodate (it is my policy to not set absolute sizes for main display text - I wish other ppl would follow this rule!). I'm sure you could probably do something to the divs to make them dynamically resize where necessary - but I don't know it.