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We’ve gone over a number of ways to assist in accessible navigation by improving the structure and semantics of your content, but navigating at the content level is only a complement to a good table of contents. EPUB 3 includes a new declarative means of creating tables of contents called the navigation document, which is a fancy way of saying that you can now create a special kind of XHTML document for reading systems to provide their own built-in navigation mechanism(s).
Note that the navigation document is not necessarily the same as the table of contents at the start of the book or at the beginning of a section. The navigation document is primarily intended for reading system use, but can also be included as content if it can serve both roles.