diff --git a/README.md b/README.md
index 43012cb..58e84cb 100644
--- a/README.md
+++ b/README.md
@@ -21,6 +21,8 @@
   - [CSS Styling](#css-styling)
   - [Custom CSS Class and ID](#custom-css-class-and-id)
   - [Using Unordered/Ordered lists](#using-unorderedordered-lists)
+  - [Using divs as list elements](#using-divs-as-list-elements)
+  - [Using a flat list](#using-a-flat-list)
 - [Alternative Tools](#alternative-tools)
 
 ## Installation
@@ -162,6 +164,8 @@ toc:
   sublist_class: ''
   item_class: toc-entry
   item_prefix: toc-
+  div_list: false
+  flat_list: false
 ```
 
 ### TOC levels
@@ -296,7 +300,7 @@ toc:
   list-style-type: upper-alpha;
 }
 
-.my-sublist-class: {
+.my-sublist-class {
   list-style-type: lower-alpha;
 }
 ```
@@ -305,6 +309,110 @@ This will produce:
 
 ![screenshot](https://user-images.githubusercontent.com/7675276/85813980-a0ea5a80-b719-11ea-9458-ccf9b86a778b.png)
 
+### Using divs as list elements
+
+By default, the table of contents is generated using `<ul>`, `<ol>`, and `<li>` tags. If you prefer to use `<div>` elements instead (for custom styling or accessibility reasons), you can enable this by setting the `div_list` option in your `_config.yml`:
+
+```yml
+# _config.yml
+toc:
+  div_list: true # default is false
+```
+
+When `div_list` is set to `true`, the TOC will be rendered using `<div>` elements for both the list container and each entry, instead of `<ul>`, `<ol>`, and `<li>`. You can still use the `list_class`, `sublist_class`, and `item_class` options to add custom CSS classes for styling:
+
+```yml
+# _config.yml
+toc:
+  div_list: true
+  list_class: my-list-class
+  sublist_class: my-sublist-class
+  item_class: my-item-class
+```
+
+Example CSS for styling the TOC with `<div>` elements:
+
+```css
+.my-list-class {
+  /* Styles for the TOC container */
+  margin: 10px 0;
+}
+
+.my-item-class {
+  /* Styles for each TOC entry */
+  padding: 4px 0;
+}
+
+.my-sublist-class {
+  /* Styles for nested TOC containers */
+  margin-left: 20px;
+}
+```
+
+This will produce a TOC structure like:
+
+```html
+<div id="toc" class="my-list-class">
+  <div class="my-item-class toc-h1"><a href="#heading1">Heading.1</a>
+    <div class="my-sublist-class">
+      <div class="my-item-class toc-h2"><a href="#heading1-1">Heading.1-1</a></div>
+      <div class="my-item-class toc-h2"><a href="#heading1-2">Heading.1-2</a></div>
+    </div>
+  </div>
+  <div class="my-item-class toc-h1"><a href="#heading2">Heading.2</a></div>
+</div>
+```
+
+Use this option if you want more flexibility in styling or need to avoid list semantics for accessibility or design reasons.
+
+### Using a flat list
+
+By default, the table of contents is generated as a nested structure that reflects the hierarchy of headings in your content. If you prefer a flat list with no nesting (where all TOC entries appear at the same level regardless of their heading level), you can enable this by setting the `flat_list` option in your `_config.yml`:
+
+```yml
+# _config.yml
+toc:
+  flat_list: true # default is false
+```
+
+When `flat_list` is set to `true`, all TOC entries will be rendered at the same level without any nesting, while still retaining the CSS classes that indicate their heading level. This is useful when you want to style headings differently based on their level but prefer a simplified, non-nested list structure.
+
+The flat list option works with both standard lists (`<ul>`, `<ol>`) and div-based lists (when `div_list` is set to `true`).
+
+Example with standard lists:
+
+```html
+<ul id="toc" class="section-nav">
+  <li class="toc-entry toc-h1"><a href="#heading1">Heading.1</a></li>
+  <li class="toc-entry toc-h2"><a href="#heading1-1">Heading.1-1</a></li>
+  <li class="toc-entry toc-h2"><a href="#heading1-2">Heading.1-2</a></li>
+  <li class="toc-entry toc-h1"><a href="#heading2">Heading.2</a></li>
+  <li class="toc-entry toc-h2"><a href="#heading2-1">Heading.2-1</a></li>
+  <li class="toc-entry toc-h3"><a href="#heading2-1-1">Heading.2-1-1</a></li>
+</ul>
+```
+
+Example with div-based lists:
+
+```html
+<div id="toc" class="section-nav">
+  <div class="toc-entry toc-h1"><a href="#heading1">Heading.1</a></div>
+  <div class="toc-entry toc-h2"><a href="#heading1-1">Heading.1-1</a></div>
+  <div class="toc-entry toc-h2"><a href="#heading1-2">Heading.1-2</a></div>
+  <div class="toc-entry toc-h1"><a href="#heading2">Heading.2</a></div>
+  <div class="toc-entry toc-h2"><a href="#heading2-1">Heading.2-1</a></div>
+  <div class="toc-entry toc-h3"><a href="#heading2-1-1">Heading.2-1-1</a></div>
+</div>
+```
+
+Use this option when you want a simplified TOC structure but still want to style entries differently based on their heading level using CSS. For example:
+
+```css
+.toc-h1 { font-weight: bold; font-size: 1.2em; }
+.toc-h2 { font-weight: normal; font-size: 1.1em; }
+.toc-h3 { font-style: italic; font-size: 1em; }
+```
+
 ## Alternative Tools
 
 - Adding anchor to headings
diff --git a/lib/table_of_contents/configuration.rb b/lib/table_of_contents/configuration.rb
index 595c73d..4b4d18e 100644
--- a/lib/table_of_contents/configuration.rb
+++ b/lib/table_of_contents/configuration.rb
@@ -5,7 +5,7 @@ module TableOfContents
     # jekyll-toc configuration class
     class Configuration
       attr_reader :toc_levels, :no_toc_class, :ordered_list, :no_toc_section_class,
-                  :list_id, :list_class, :sublist_class, :item_class, :item_prefix
+                  :list_id, :list_class, :sublist_class, :item_class, :item_prefix, :div_list, :flat_list
 
       DEFAULT_CONFIG = {
         'min_level' => 1,
@@ -16,7 +16,9 @@ class Configuration
         'list_class' => 'section-nav',
         'sublist_class' => '',
         'item_class' => 'toc-entry',
-        'item_prefix' => 'toc-'
+        'item_prefix' => 'toc-',
+        'div_list' => false,
+        'flat_list' => false
       }.freeze
 
       def initialize(options)
@@ -31,6 +33,8 @@ def initialize(options)
         @sublist_class = options['sublist_class']
         @item_class = options['item_class']
         @item_prefix = options['item_prefix']
+        @div_list = options['div_list']
+        @flat_list = options['flat_list']
       end
 
       private
diff --git a/lib/table_of_contents/parser.rb b/lib/table_of_contents/parser.rb
index 23509cc..3e59cc9 100644
--- a/lib/table_of_contents/parser.rb
+++ b/lib/table_of_contents/parser.rb
@@ -61,6 +61,26 @@ def parse_content
 
       # Returns the list items for entries
       def build_toc_list(entries)
+        if @configuration.flat_list
+          build_flat_toc_list(entries)
+        else
+          build_nested_toc_list(entries)
+        end
+      end
+
+      # Returns the list items for entries in a flat structure
+      def build_flat_toc_list(entries)
+        toc_list = +''
+
+        entries.each do |entry|
+          toc_list << %(<#{list_parent_tag} class="#{@configuration.item_class} #{@configuration.item_prefix}#{entry[:node_name]}"><a href="##{entry[:id]}">#{entry[:text]}</a></#{list_parent_tag}>\n)
+        end
+
+        toc_list
+      end
+
+      # Returns the list items for entries in a nested structure
+      def build_nested_toc_list(entries)
         i = 0
         toc_list = +''
         min_h_num = entries.map { |e| e[:h_num] }.min
@@ -69,20 +89,18 @@ def build_toc_list(entries)
           entry = entries[i]
           if entry[:h_num] == min_h_num
             # If the current entry should not be indented in the list, add the entry to the list
-            toc_list << %(<li class="#{@configuration.item_class} #{@configuration.item_prefix}#{entry[:node_name]}"><a href="##{entry[:id]}">#{entry[:text]}</a>)
             # If the next entry should be indented in the list, generate a sublist
+            toc_list << %(<#{list_parent_tag} class="#{@configuration.item_class} #{@configuration.item_prefix}#{entry[:node_name]}"><a href="##{entry[:id]}">#{entry[:text]}</a>)
             next_i = i + 1
             if next_i < entries.count && entries[next_i][:h_num] > min_h_num
               nest_entries = get_nest_entries(entries[next_i, entries.count], min_h_num)
-              toc_list << %(\n<#{list_tag}#{ul_attributes}>\n#{build_toc_list(nest_entries)}</#{list_tag}>\n)
+              toc_list << %(\n<#{list_tag}#{ul_attributes}>\n#{build_nested_toc_list(nest_entries)}</#{list_tag}>\n)
               i += nest_entries.count
             end
-            # Add the closing tag for the current entry in the list
-            toc_list << %(</li>\n)
+            toc_list << %(</#{list_parent_tag}>\n)
           elsif entry[:h_num] > min_h_num
-            # If the current entry should be indented in the list, generate a sublist
             nest_entries = get_nest_entries(entries[i, entries.count], min_h_num)
-            toc_list << build_toc_list(nest_entries)
+            toc_list << build_nested_toc_list(nest_entries)
             i += nest_entries.count - 1
           end
           i += 1
@@ -122,8 +140,16 @@ def ul_attributes
         @ul_attributes ||= @configuration.sublist_class.empty? ? '' : %( class="#{@configuration.sublist_class}")
       end
 
+      def list_parent_tag
+        @list_parent_tag ||= @configuration.div_list ? 'div' : 'li'
+      end
+
       def list_tag
-        @list_tag ||= @configuration.ordered_list ? 'ol' : 'ul'
+        @list_tag ||= if @configuration.div_list
+                        'div'
+                      else
+                        (@configuration.ordered_list ? 'ol' : 'ul')
+                      end
       end
     end
   end
diff --git a/test/parser/test_div_list.rb b/test/parser/test_div_list.rb
new file mode 100644
index 0000000..e12bab4
--- /dev/null
+++ b/test/parser/test_div_list.rb
@@ -0,0 +1,51 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class TestDivList < Minitest::Test
+  TEST_HTML = '<h1>h1</h1><h2>h2</h2><h3>h3</h3>'
+
+  def test_basic_div_toc
+    parser = Jekyll::TableOfContents::Parser.new(TEST_HTML, 'div_list' => true)
+    html = parser.build_toc
+
+    assert_match(/^<div id="toc" class="section-nav">/, html)
+    assert_match(%r{<div class="toc-entry toc-h1"><a href="#h1">h1</a>}, html)
+    assert_match(%r{<div class="toc-entry toc-h2"><a href="#h2">h2</a>}, html)
+    assert_match(%r{<div class="toc-entry toc-h3"><a href="#h3">h3</a></div>}, html)
+    refute_match(/<ul/, html)
+    refute_match(/<ol/, html)
+  end
+
+  def test_div_toc_with_custom_classes
+    parser = Jekyll::TableOfContents::Parser.new(TEST_HTML, {
+                                                   'div_list' => true,
+                                                   'list_id' => 'custom-toc-id',
+                                                   'list_class' => 'custom-list',
+                                                   'sublist_class' => 'custom-sublist',
+                                                   'item_class' => 'custom-item',
+                                                   'item_prefix' => 'custom-prefix-'
+                                                 })
+    html = parser.build_toc
+
+    assert_match(/^<div id="custom-toc-id" class="custom-list">/, html)
+    assert_match(%r{<div class="custom-item custom-prefix-h1"><a href="#h1">h1</a>}, html)
+    assert_match(%r{<div class="custom-item custom-prefix-h2"><a href="#h2">h2</a>}, html)
+    assert_match(%r{<div class="custom-item custom-prefix-h3"><a href="#h3">h3</a></div>}, html)
+    assert_match(/<div class="custom-sublist">/, html)
+    refute_match(/<ul/, html)
+    refute_match(/<ol/, html)
+  end
+
+  def test_div_toc_ignores_ordered_list
+    parser = Jekyll::TableOfContents::Parser.new(TEST_HTML, {
+                                                   'div_list' => true,
+                                                   'ordered_list' => true
+                                                 })
+    html = parser.build_toc
+
+    assert_match(/^<div id="toc" class="section-nav">/, html)
+    refute_match(/<ol/, html)
+    refute_match(/<ul/, html)
+  end
+end
diff --git a/test/parser/test_flat_list.rb b/test/parser/test_flat_list.rb
new file mode 100644
index 0000000..9b51988
--- /dev/null
+++ b/test/parser/test_flat_list.rb
@@ -0,0 +1,100 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class TestFlatList < Minitest::Test
+  TEST_HTML = '<h1>h1</h1><h2>h2</h2><h3>h3</h3>'
+
+  def test_basic_flat_toc
+    parser = Jekyll::TableOfContents::Parser.new(TEST_HTML, 'flat_list' => true)
+    html = parser.build_toc
+
+    assert_match(/^<ul id="toc" class="section-nav">/, html)
+    assert_match(%r{<li class="toc-entry toc-h1"><a href="#h1">h1</a></li>}, html)
+    assert_match(%r{<li class="toc-entry toc-h2"><a href="#h2">h2</a></li>}, html)
+    assert_match(%r{<li class="toc-entry toc-h3"><a href="#h3">h3</a></li>}, html)
+
+    # Make sure there's no nested structure
+    refute_match(%r{<ul>.+</ul>}m, html)
+    refute_match(/<li>.+<ul>/m, html)
+    refute_match(%r{</ul>.+</li>}m, html)
+  end
+
+  def test_flat_toc_with_custom_classes
+    parser = Jekyll::TableOfContents::Parser.new(TEST_HTML, {
+                                                   'flat_list' => true,
+                                                   'list_id' => 'custom-toc-id',
+                                                   'list_class' => 'custom-list',
+                                                   'item_class' => 'custom-item',
+                                                   'item_prefix' => 'custom-prefix-'
+                                                 })
+    html = parser.build_toc
+
+    assert_match(/^<ul id="custom-toc-id" class="custom-list">/, html)
+    assert_match(%r{<li class="custom-item custom-prefix-h1"><a href="#h1">h1</a></li>}, html)
+    assert_match(%r{<li class="custom-item custom-prefix-h2"><a href="#h2">h2</a></li>}, html)
+    assert_match(%r{<li class="custom-item custom-prefix-h3"><a href="#h3">h3</a></li>}, html)
+
+    # Make sure there's no nested structure
+    refute_match(%r{<ul>.+</ul>}m, html)
+    refute_match(/<li>.+<ul>/m, html)
+    refute_match(%r{</ul>.+</li>}m, html)
+  end
+
+  def test_flat_toc_works_with_ordered_list
+    parser = Jekyll::TableOfContents::Parser.new(TEST_HTML, {
+                                                   'flat_list' => true,
+                                                   'ordered_list' => true
+                                                 })
+    html = parser.build_toc
+
+    assert_match(/^<ol id="toc" class="section-nav">/, html)
+    assert_match(%r{<li class="toc-entry toc-h1"><a href="#h1">h1</a></li>}, html)
+    assert_match(%r{<li class="toc-entry toc-h2"><a href="#h2">h2</a></li>}, html)
+    assert_match(%r{<li class="toc-entry toc-h3"><a href="#h3">h3</a></li>}, html)
+
+    # Make sure there's no nested structure
+    refute_match(%r{<ol>.+</ol>}m, html)
+    refute_match(/<li>.+<ol>/m, html)
+    refute_match(%r{</ol>.+</li>}m, html)
+  end
+
+  def test_flat_toc_with_div_list
+    parser = Jekyll::TableOfContents::Parser.new(TEST_HTML, {
+                                                   'flat_list' => true,
+                                                   'div_list' => true
+                                                 })
+    html = parser.build_toc
+
+    assert_match(/^<div id="toc" class="section-nav">/, html)
+    assert_match(%r{<div class="toc-entry toc-h1"><a href="#h1">h1</a></div>}, html)
+    assert_match(%r{<div class="toc-entry toc-h2"><a href="#h2">h2</a></div>}, html)
+    assert_match(%r{<div class="toc-entry toc-h3"><a href="#h3">h3</a></div>}, html)
+
+    # Make sure there's no nested structure
+    refute_match(%r{<div>.+</div>}m, html)
+    refute_match(/<div>.+<div class="toc-entry/m, html)
+  end
+
+  def test_complex_flat_toc
+    parser = Jekyll::TableOfContents::Parser.new(<<~HTML, 'flat_list' => true)
+      <h1>h1</h1>
+      <h3>h3</h3>
+      <h2>h2</h2>
+      <h6>h6</h6>
+    HTML
+    html = parser.build_toc
+
+    # All headings should be at the same level in flat list mode
+    assert_match(/^<ul id="toc" class="section-nav">/, html)
+    assert_match(%r{<li class="toc-entry toc-h1"><a href="#h1">h1</a></li>}, html)
+    assert_match(%r{<li class="toc-entry toc-h3"><a href="#h3">h3</a></li>}, html)
+    assert_match(%r{<li class="toc-entry toc-h2"><a href="#h2">h2</a></li>}, html)
+    assert_match(%r{<li class="toc-entry toc-h6"><a href="#h6">h6</a></li>}, html)
+
+    # Make sure there's no nested structure
+    refute_match(%r{<ul>.+</ul>}m, html)
+    refute_match(/<li>.+<ul>/m, html)
+    refute_match(%r{</ul>.+</li>}m, html)
+  end
+end
diff --git a/test/test_configuration.rb b/test/test_configuration.rb
index a3e77c9..0534665 100644
--- a/test/test_configuration.rb
+++ b/test/test_configuration.rb
@@ -14,6 +14,7 @@ def test_default_configuration
     assert_equal('', configuration.sublist_class)
     assert_equal('toc-entry', configuration.item_class)
     assert_equal('toc-', configuration.item_prefix)
+    refute(configuration.flat_list)
   end
 
   def test_type_error
@@ -27,5 +28,12 @@ def test_type_error
     assert_equal('', configuration.sublist_class)
     assert_equal('toc-entry', configuration.item_class)
     assert_equal('toc-', configuration.item_prefix)
+    refute(configuration.flat_list)
+  end
+
+  def test_flat_list_configuration
+    configuration = Jekyll::TableOfContents::Configuration.new('flat_list' => true)
+
+    assert(configuration.flat_list)
   end
 end