From Yahoo's Best Practices for Speeding Up Your Web Site:
The problem caused by scripts is that
they block parallel downloads. The
HTTP/1.1 specification suggests that
browsers download no more than two
components in parallel per hostname.
If you serve your images from multiple
hostnames, you can get more than two
downloads to occur in parallel. While
a script is downloading, however, the
browser won't start any other
downloads, even on different
hostnames.
In some situations it's not easy to
move scripts to the bottom. If, for
example, the script uses
document.write to insert part of the
page's content, it can't be moved
lower in the page. There might also be
scoping issues. In many cases, there
are ways to workaround these
situations.
An alternative suggestion that often
comes up is to use deferred scripts.
The DEFER attribute indicates that the
script does not contain
document.write, and is a clue to
browsers that they can continue
rendering. Unfortunately, Firefox
doesn't support the DEFER attribute.
In Internet Explorer, the script may
be deferred, but not as much as
desired. If a script can be deferred,
it can also be moved to the bottom of
the page. That will make your web
pages load faster.
Therefore, in general, it is preferrable to put them at the bottom. However, it isn't always possible, and it often doesn't make that much of a difference anyway.
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