HTML elements are used to indicate the structure and format of a web document Elements in HTML consist of alphanumeric tags, which are located within angle brackets (<>). The alphanumeric tags are case-insensitive, which means that as far as Web browsers are concerned <BODY> is equal to <body>. Spaces are not allowed between text and angle brackets. The angle brackets inform web browsers that the text between them is HTML element. HTML tags come in pairs with an opening tag (for example <BODY>) and closing tag (for example </BODY>). The closing tag is little bit different from the opening tag because it contains a forward slash (1) before the element.