actually it is effecient if you can read it to eliminate whitespace altogether, not for SEO but for performance. LEss whitespace means smaller file size means loads faster Take a look at the source for www.digitalpoint.com As for SEO, closer to the top the better for your kw's IMO

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Trying to rank #1 for SEO in Google I'm on the first page but not there yet, if you can link to any page on SEO Guy site with kw SEO (MAinpage preferred) it would be greatly appreciated.