​x
 
<html>
<head>
<script type="text/javascript" src="/jquery/jquery.js"></script>
<script type="text/javascript">
$(document).ready(function(){
  $("button").toggle(function(){
    $("p").wrap("<div></div>");
    }, function(){
    $("p").unwrap();
  });
});
​
</script>
<style type="text/css">
div{background-color:yellow;padding:10px;}
</style>
</head>
<body>
​
<p>This is a paragraph.</p>
<button>包裹或解开 p 元素</button>
​
</body>
</html>
​