The level of retardation is astounding in this thread.
Let me break it down for you tard yard big boys.
<div id="content">some content here</div>
<div id="navigation">navigation menu here</div>
<div id="footer">footer stuff here</div>
Using proper CSS you can make that look like navigation on the left, content in the middle, and footer at the bottom.
Now lets try to do that exact same look with tables
<table>
<tr>
<td>navigation</td>
<td>content area</td>
</tr>
<tr>
<td>footer stuff</td>
</tr>
</table>
Oh look, the source code shows the navigation first, which means the search engines use it's stuff before it gets to your content, and if google index's say 100kb that means a good portion of your index is just your navigation, the shit you REALLY don't care if the surfer sees.
Does that help you mentally challenged people who don't understand proper CSS/DIV use and SEO, truely understand why it's better to use?