<link> is a XHTML tag, which can include CSS, as well as define RSS or define rel, while @import can only use in CSS to include CSS.

When a page is loading, the CSS included by <link> will be loaded at the same time, while the CSS included with @import should stay behind the whole page loading completely.

@import is supported upper CSS2.1, and can't be handled under IE5, while <link> has no any compatibility problem.

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