Possible Duplicate:
Why should I use ‘li’ instead of ‘div’?
I’m figuring out how to make a perfect slideshow/homepage slider. Many tutorials and examples use li elements for each slide, while others use divs. What would be the benefit of using list items? It looks convoluted to me: normally divs are used to separated content fields.
If you need to express a list of items, using ‘li’ is more semantically appropriate. In this case, you have to represent a list of images in the slider. So it is better to use ‘li’ instead of ‘div’.
Although it’s a good practice to use lists for this scenario, there’s no technical advantage choosing one over the other.
Further reading: Why should I use 'li' instead of 'div'?