Using DIV tags over tables is only going to help you if you actually have written content on the page -- and a substantial amount of it -- for the search engines to crawl.

Take for instance this page: http://www.gaysexresort.com/new.html

It's not going to matter how they construct the page, it's got a very minimum amount of content. A search engine spider will arrive at this site and won't really know what it's about -- spiders can't read pictures.

I think where this DIV thing is coming from is that pages that use tables can end up being quite big with tables inside of table inside of tables. DIV sites tend to be leaner, and therefore, perhaps easier/faster for a spider to crawl, but not necessarily so. I've used table for the past three years and I've had no trouble get top search engine rankings.

Michael