I have gone through an article regarding SEO on page optimisation,where it is mensioned that SEO point of view tableless design is best.
Please tell me which one is the best and why?

Hi,
tables are not an issue per se: in other words if you use tables or not doesn't really make any difference. What you want to be sure of is that your important content is placed at the beginning of the page , and if you have a menu placed on the left hand side of your layout the search engines will read your menu as the first element of the page and this will "push" your content beneath the menu and this is a bit negative for your site.

__________________

Sante J. Achille
Search Engines & Web Marketing Consultant
skype: rifardo

instead of tables if u used div tag that will help in seo