Lists are important 'data structures' for html documents. Many things such as menus are also best described as lists in html.

Unordered and Ordered Lists

Lists in html create, by default, bulleted and autonumbered lists:

• item 1
• item 2

But, they are also an important semantic concept. They can later be manipulated to display horizontally, as blocks, or whatever. Do not get too hung up on how they look for now. If you have list-type information, use lists.

This links to Tables