The commonly used tag in HTML is the span and the paragraph tag.Sometimes people are in a dilemma as to which tag to be used especially in tables.

In one of the best forums sitepoint.com, a thread has been started lately as to which tag needs to be utilized.4 people have commented in response to the thread.

However the last comment also includes links to other sitepoint locations,with detailed explanation of the span and the paragraph tag.

Here is the location of the thread : sitepoint.com/forums/showthread.php?t=655664