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Browsers, screen readers, and other user agents use the lang attribute to determine the language in
which the content should be interpreted. The example above specifies
English via the en value.
Declaring a document’s primary language isn’t a requirement for HTML5 (or any of the previous versions, for that matter). It is, however, a good practice for both usability and accessibility.
Mark Pilgrim’s “Dive Into Accessibility” discussion about identifying your document language at http://diveintoaccessibility.info/day_7_identifying_your_language.html.