Are there any major differences between <button type="button" name="theButton">SUBMIT</button>
and <input type="submit" value="SUBMIT" name="theButton" />
Also, can you use <button type="submit" name="theButton">SUBMIT</button>
?
Here's a page describing the differences (basically you can put html into a <button></button>
And an other page describing why people avoid <button></button>
(Hint: IE6)
Reference: <button> vs. <input type="button" />. Which to use?
Also have a look at this slideshow about button.