x
 
<html>
<head>
<script type="text/javascript" src="/jquery/jquery.js"></script>
<script type="text/javascript">
$(document).ready(function(){
  $(".btn1").click(function(){
    $("p").replaceWith(document.createElement("div"));
  });
});
</script>
<style>
div{height:20px;background-color:yellow}
</style>
</head>
<body>
<p>This is a paragraph.</p>
<p>This is another paragraph.</p>
<button class="btn1">用新的 div 替换所有段落</button>
</body>
</html>