“alt” is not a tag!

I am following a discussion on “Access Matters”:http://www.access-matters.com/2005/03/27/111-alt-text-for-custom-list-markers/#comments on alt text, and I would like to make the following statement.
alt is not a tag! @alt@ is an _attribute_, whose _value_ holds the alternative text for an image. Read:
* “Tags and elements”:http://virtuelvis.com/archives/2004/10/tags-elements
* “Titles and alternative text for images”:http://virtuelvis.com/gallery/alttext/

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