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CIS 421 › Accessibility › Separating Content from Presentation
Accessibility support can be added to conventionally designed Web pages that use table layout and contain internal presentation styles, but separating HTML content from presentation in external Cascading Style Sheets provides much better accessibility support
Users with disabilities are not only able to experience web pages using different modalities (e.g., screen readers), but they also can establish their own style sheets that use different colors, font sizes, etc., that override the developer-designed styles sheets.
That means that your red and green web page may be viewed in black and white and the graphics may be turned off.
To see this in action, download and install a copy of the Opera browser. Next turn the developer styles off.

Screen readers ignore internal styles, and instead read the content in a linear order.
The most important page content can be near the top of the HTML page, even though its appearance may be to the right or below content, such as navigation, that is repeated from page to page. The disabled person can then obtain the important information on the page without reading content they may have read before.
When you format different areas of the page with div tags, the order of the content on the HTML page can reflect the order of importance rather than physical layout.