I've been developing for a while and often develop sites using menu tabs.

And I can't figure out why so many web developers like using lists < ul >< li > etc rather than just using plain old divs.

I can make menus in divs which are simple and work perfectly in every browser. With lists, I'm usually trying to hack it one way or another to get it work properly.

So my question is simple : why should I use lists to create my menus instead of divs ?