<div> tag or <table> tags?
I'm assuming that you're talking about page layout rather than the information that tables are meant for, tabular information.
If you have your pages set up to meet w3c secifications, then you should never use tables for your page layout. Yes, I used to do that, but that was before I learned about the HTML specifications and CSS. With CSS you can separate your style information from the content, leaving a very clean HTML file. So much extraneous information is removed and the CSS file only has to be downloaded for the first page of your site. File size and download time is reduced. The "tag soup" is eliminated making it easier for the search engines to catalog your site. You can have valid HTML, and meet accessibility requirements, opening up your site to those with visual problems, motor-skill disablities, etc.
Using tables to format your page is sort of like using Microsoft Excel (or spreadsheet program of your choice) to write letters or make a resume. Sure it will work, but it's not the right tool for the job.
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