Hi all,

Is there a structure that should be used to build an email form. I've been looking at a few examples but they all seem to use different ideas, for example I have seen input tags in list, div and p elements, is there a correct structure I should use, are there any good tutorials around for xhtml/css forms.

The structure of your form have no impact on the mail itself.
The basic datas needed to send an email are:
1) the origin (from)
2) the destination (to)
3) the datas

You can add an subject too, but it's not mandatory.
But this is not handled by the html, but in CGI, ASP, PHP, Perl, Python or any other server side technology that can interact with a server.