Meta tags

What is the difference between these two?

[rominosj]

Do any of these two different options increase SE ranking?
If not, what is the difference? and why the difference?
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<META content="Description Here" name=description>

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<META NAME="Description" CONTENT="Description Here">

Romino

[pleeker]

No difference. Doesn't matter if you put NAME before CONTENT or vice versa.

<edit: typo>