Elements and Attributes: Defined Example: <p>This is my paragraph. It consists of two sentences.</p> every element has two tags an opening and a closing tag tags are enclosed with < and > a closing element looks the same as the opening element, except it has a slash in front of it. properly nested Attributes: <p n="1">This is my paragraph. It consists of three sentences. The opening tag has an attribute which further defines this as paragraph 1.</p> further defines an element. occurs in two parts: name and value attributes only appear in the first tag of an element