want to use a link for a div element

Hi there,

I am not an expert in drupal.. so, a want to clear a simple doubt..

I see that there is a function l() (small letter L) to generate a link <a> tag in the template. But I want to have this link for a div element which is having inner elements too..
I need to create this:
<a href="/user/login">
<div><div>test</div><span>test test</span></div>
</a>

Can anyone help me on this?

Thanks in advance..