<!DOCTYPE html>
<html>
<head>
<style>
  body, div, p { margin: 20px; padding: 20px; border: 1px solid #AAAAAA; }
  div { background-color: #DDDDDD; }
  p { background-color: #BBBBBB; }
  span { background-color: #555555; color: #FFFFFF; }
</style>
<script type="text/javascript" src="js/jquery-1.4.2.min.js"></script>
</head>

<body>
Элемент BODY
  <div>Элемент DIV
    <span>Элемент SPAN</span>
    <p>Элемент P <span>Элемент SPAN</span></p>
  </div>

  <script type="text/javascript">
    $("*").click(function(event) {
        alert(this.tagName + " === " + event.currentTarget.nodeName + " \/\/ " + (this === event.currentTarget));
      });
  </script>

</body>

</html>