var odv = $.create("div");
 $
.append(odv);
this.$OuterDiv = $('<div></div>')
   
.hide()
   
.append($('<table></table>')
       
.attr({ cellSpacing : 0 })
       
.addClass("text")
   
)
;

Update: I thought I'd update this post since it still gets quite a bit of traffic. In the comments below there's some discussion about $("<div>") vs $("<div></div>") vs$(document.createElement('div')) as a way of creating new elements, and which is "best".

I put together a small benchmark, and here's roughly the results of repeating the above options 100,000 times:

jQuery 1.4, 1.5, 1.6

               Chrome 11  Firefox 4   IE9
<div>            440ms      640ms    460ms
<div></div>      420ms      650ms    480ms
createElement    
100ms      180ms    300ms

jQuery 1.3

                Chrome 11
<div>             770ms
<div></div>      3800ms
createElement    
100ms

jQuery 1.2

                Chrome 11
<div>            3500ms
<div></div>      3500ms
createElement    
100ms


출처: 
http://stackoverflow.com/questions/268490/jquery-document-createelement-equivalent 

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