So this is a topic where a lot of people have many different opinions on the best way to do CSS positioning and so give you a little perspective as to how frustrating it can be. I saw an pie graph the other day that showed a layout of a Web Designers time spent on a web site and about 1/5 was “Time spent trying to get CSS position to work, then giving up and using tables” and this is such a true statement. I can’t tell you how many times that has happened to me. But by using tables you are flexible in your layout but not as flexible as using CSS positioning. The major benefit of using CSS is if you want to change the look you don’t have to change every page, just the CSS.