...again something you can easily find out on Google without starting pointless spam threads. http://lmgtfy.com/?q=what+are+logical+and+physical+tags
Just beware, NOBODY uses that terminology anymore. The appropriate terms are "semantic markup" and "presentational markup" respectively. ... and generally speaking NOBODY has ANY malfing business writing presentational (physical) markup any time after 1998. It's an outdated, outmoded and half-assed way of building websites. (edit -- actually, HTML e-mails still need this as e-mail clients suck donkey -- though I still say there's no legitimate reason to use HTML in a e-mail so...) While semantic (logical) markup works hand in hand with all the other advancements of the past decade and a half -- like separation of presentation from content, leveraging of caching models, custom formatting for different media targets and responsive layout via media queries, etc, etc, etc... ... and it plays to the original purpose of HTML: device neutral delivery of content -- saying what things are and letting the user-agent (browser) best determine how to deliver it within the capabilities of the target device. Presentational markup came into being during the late '90's browser wars, and is a bloated, garbage idiotic way to build a website... it is best left in the 1990's, despite what some people who have failed to extract their heads from 1997's arse may say on the subject.
Gawd! It is so freaking annoying to get html email! The only thing worse is forwarded html email. … well that and people who top post instead of bottom or interleaving replies and fail to trim the excess. For those who don't know what I mean, I'm talking about you. cheers, gary