Questions
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Empty <a>tag (no href or name attribute specificed) potential effect on link juice</a>
I've been thinking about this one too. And my inital reaction is that it doesn't count. Another thread at Google backs me up, http://www.google.com/support/forum/p/Webmasters/thread?tid=7778313784ba6db5&hl=en I'd go with that it doesn't, not unless the href is present.
Technical SEO Issues | | katemorris2