How effective are unordered <ul> s lists as navigation in terms of SEO, accessibility, etc.?

Regarding SEO and accessibility, is <ul> good approach to creating simple navigation menus?

As a point of reference, I try to check all my sites through Lynx, only to ensure accessibility, and <ul> seems the most suitable from the point of view of their display in Lynx, but can this really be used as a good rule for SEO?

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Most CSS navigation menus are built as unordered lists - even horizontal navigation bars are usually just unordered lists, deleted and formatted bullets in different ways. See: http://www.alistapart.com/articles/horizdropdowns/

Therefore, I would be very surprised if their use for this purpose adversely affected SEO.

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