See:   http://www.sil.org/sgml/elementsAndAttrs.html
which bears the title
"SGML/XML: Elements versus Attributes.  When Should I Use Elements,
and When Should I Use Attributes?
Cheers,
Robin
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Robin Cover                    Email: robin@acadcomp.sil.org
6634 Sarah Drive           
Dallas, TX  75236  USA          >>> The SGML/XML Web Page <<<
Tel: +1 (972) 296-1783 (h)     http://www.sil.org/sgml/sgml.html
Tel: +1 (972) 708-7346 (w)
FAX: +1 (972) 708-7380
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