From WebmasterWorld CSS Forum:
http://www.webmasterworld.com/css/3119510.htm
The following validates as Strict HTML4.01, but I cannot see that it is semantically correct by including the sub-heading as part of the list item! But then neither is braking the list in two with the sub-heading in the middle and using the START attribute - who is to know the 2nd list should continue with the first?
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