<SAMP> ... </SAMP> should be used for sequences of literal characters, or to represent a program's output.
None.
<SAMP> ... </SAMP> is legal within:
<A> <ADDRESS> <B> <BLOCKQUOTE> <BODY> <CITE> <CODE> <DD> <DFN> <DT> <EM> <FORM> <H*> <I> <KBD> <LI> <P> <PRE> <SAMP> <STRIKE> <STRONG> <TT> <VAR>
The following markup can be used within <SAMP> ... </SAMP>
<A> <B> <BR> <CODE> <DFN> <EM> <I> <IMG> <KBD> <SAMP> <STRIKE> <STRONG> <TT> <VAR>
Whenever you want to reproduce output from a program, script, or other data source, use <SAMP> ... </SAMP>.
<SAMP>
One<BR>
Two<BR>
Three<BR>
Four<BR>
Five<BR>
Six<BR>
Seven<BR>
</SAMP>