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Note: view the updated entry below:
http://www.codeasp.net/blogs/vivek_iit/microsoft.net/163/div-vs-tables
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There are already many posts on this hotly debated topic on Tables vs CSS-P (Div tags). Some good links are:
http://www.hotdesign.com/seybold/index.html
http://www.decloak.com/Dev/CSSTables/CSS_Tables_01.aspx
Both posts are very contrasting and both strongly present pros/cons of using tables vs DIVs. But in my opinion, working with DIVs is kinda cool but there is a learning curve, whereas tables are easy to use and modify. Maintaining a pure CSS-P site can too become nightmare if you don't find the right resources having good enough experience in working with such sites! I know many designers who just blindly use tables without even giving CSS-P a second thought. Some of them simply are not aware of this option. But I agree that a CSS-P site is more cleaner and a lot easier to maintain once you get into the groove!
Your views?