Alternitives to <li>

I think that will work, but this is a pretty complex theme. Here is the relevant CSS. Yes the add comment image is set as a background to the “post-comments-add” class. An example of what I want to change can be seen at http://www.morawski.us As you can see it wants to throw the add comment link to a new line obviously because of the use of the individual li tags.

#content .post-comments {
	float: right;
	background: url("../images/post-comments-left.gif") no-repeat 0 0;
}

#content .post-comments ul {
	float: left;
	width: 100%;
	margin: 0;
	padding: 8px 0;
	background: url("../images/post-comments-right.gif") no-repeat 100% 0;
}

#content .post-comments ul li {
	float: left;
	margin: 0;
	padding: 0;
	background: none;
}

#content .post-comments li.post-comments-count {
	margin: 0 10px 0 14px;
}

#content .post-comments-count a:link, #content .post-comments-count a:active, #content .post-comments-count a:visited {
	color: #666;
	font-weight: bold;
	border-bottom: 0;
	padding-right: 22px;
	background: url("../images/post-comments-bubble.gif") no-repeat 100% 0;
}

#content .post-comments-count a:hover {
	color: #333;
}

#content .post-comments li.post-comments-add {
	position: relative;
	display: block;
	width: 16px;
	height: 16px;
	margin: 0 8px 0;
	padding: 0;
	overflow: hidden;
}

#content li.post-comments-add span {
	position: absolute;
	width: 100%;
	height: 100%;
	background: url("../images/post-comments-add.gif") no-repeat 0 0;
}

#content li.post-comments-add a {
	text-decoration: none;
}

Not perfect, but better. Thanks alot. It fixed the problem with the add comment link being thrown to a new line. Now I just need to fix the error of the entire comment link set-up being thrown to a new line. What I want is the post date and time on one side of the content space and the comment links on the other. Not sure how to do that. I made the changes you posted and here is the code in the theme:

<div class="post-comments">
						<ul>
							<li class="post-comments-count"><a href="#comments" title="View all <?php comments_number('0', '1', '%'); ?></a></li>
							<li class="post-comments-add"><a href="<?php the_permalink() ?>#respond" title="Add a Comment"><span>&nbsp;</span>Add a Comment</a></li>
						</ul>
					</div>

I trued removing just the ul tags, but that messes up the images. Thanks for all the help.

That did the trick. I would not have even considered looking there. Thanks for going through this with me.