Hi I have noticed a lot of high ranking sits have div tag in their code.
Does this work and where do you put it?

I've noticed a lot of high ranking pages include the phrase "elephant's arse".

No you don't need to include this phrase, or div tags to rank highly

EDIT: if you want to learn more about divs you can follow this CSS tutorial

Putting a div tag in your page doesn't improve your rankings with Google. They don't work like a light switch, where the smallest effort shoots you up to #1.

There are some compelling reasons to use divs, like they can be much simpler to code, and more flexible. Moving away from tables into divs, spans, and CSS has made it easier for me to maintain my pages, and they might load a fraction of a second more quickly, having dropped from ~12 KB on average to ~5 KB or so. And they made my galleries resolution independent.

PMSL @ gringo !!!!!!!

Thanks for the tip gringo! I'm adding a page to my MFA site to take advantage of this. I can't believe it's number seven in the highest paying Adsense KWs...

peritoneal mesothelioma $213.94/ click
lendingtree $200.02/ click
baines and ernst $187.9/ click
mesothelioma symptoms $180.57/ click
lexington law firm $179.98/ click
elephant's arse $147.44/ click
at t cellular phone $66.64
adult friend finder $64.51
alicante car hire $59.82