| | Attributes | Elements |
| multiple values | Can Not contain multiple value |
Can contain multiple values |
| expansible | Not expansible | expansible |
| describe structure | Can Not describe structure | Can describe structure |
| manipulate by program code | are more difficult to manipulate by program code | are easier to manipulate by program code |
| validate againist a DTD | Attribute values are difficult to validate againist a DTD. | Element values are easy to validate aganist a DTD. |
| Sample |  |  |