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HTML and CSS based menus are nothing new. I believe web developers have understood the semantic meaning behind this and are using lists to create their web site menu structures. With that said, what do lists add in a semantic sense. If you think about a menu of a website, what does it boil down to? A list of links that gives a user access to the various sections of a web site. The keyword here is a list. So, this is where lists give menus and other collections of links added semantic meaning.