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For a website's SEO, should the main menu be an unordered list of list items with anchor tags inside?

For a website's SEO, should the main menu be an unordered list of list items with anchor tags inside? Right now, I'm using a div with anchor tags inside? Does this acheive the same SEO score?

Public Comments

1. Whether you us a div or ul, doesn't much matter. What matters is that the keyword for which you would like to rank is included, as text on the link. For instance if you wanted to rank for the search "pink chicken" your link would be formatted: <ul> <li> <a href="http://www.buypinkchickensonline.com ">Pink Chicken</a></li> </ul> If you wanted to use ul. I pretty much always use a ul for the nav bar, but other ways work just as well from an seo perspective.
2. It is not mandatory. But if it is there, it would be nice to have such links.