Thank you all for the information.
I did the (?m)^ and it worked. It didn't find the p tag inside the div tag. When I did remove the div tag from the front and the end of the para, I searched again but it did not find the p tag in its original format.
I took note of what st_albert said and Voila! it worked.
I assume the \W means white space?
Is there a nice succinct cheat sheet somewhere I can download that has all the codes used by Sigil.
I have seen this page:
http://docs.python.org/2/library/re.html
but it is a bit daunting for a newbie!
Thanks again to all of you for your help!