<html>
<head>
<script type="text/javascript" src="js/jquery-1.3.2.js"></script>
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$(document).ready(function(){
var htmlStr = $("P").html();
$("DIV").text(htmlStr);
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<body>
<body>
<p class=blue>A</p>
<DIV></DIV>
</body>
</html>