The samp element represents output from a program or computing system.
This example uses the samp element to create a code sample.
<p>Once the task is run, you should see <samp>Done, without errors</samp>.</p>
The samp element is a phrasing-level element. It must not contain block-level elements, but it can contain other phrasing-level elements.
By default, most browsers render the contents of samp elements in a fixed-width, monospaced font, but you can change that with CSS.
If you are looking to mark up programming code, the code element would be more appropriate.
If you are looking to indicate user input (e.g. from a keyboard), the kbd element is more appropriate.
Microsoft Developer Network: [Windows Internet Explorer API reference Article]