diff --git a/packages/components/dropdown/src/dropdown-item-impl.vue b/packages/components/dropdown/src/dropdown-item-impl.vue
index e3969bc489..7ecf70cdc3 100644
--- a/packages/components/dropdown/src/dropdown-item-impl.vue
+++ b/packages/components/dropdown/src/dropdown-item-impl.vue
@@ -1,10 +1,10 @@
 <template>
-  <div
+  <li
     v-if="divided"
     :class="ns.bem('menu', 'item', 'divided')"
     v-bind="$attrs"
-  ></div>
-  <div
+  ></li>
+  <li
     :ref="itemRef"
     v-bind="{ ...dataset, ...$attrs }"
     :aria-disabled="disabled"
@@ -20,7 +20,7 @@
   >
     <el-icon v-if="icon"><component :is="icon" /></el-icon>
     <slot />
-  </div>
+  </li>
 </template>
 
 <script lang="ts">
diff --git a/packages/components/dropdown/src/dropdown.vue b/packages/components/dropdown/src/dropdown.vue
index b8fe4b8e55..8dc7bf8d14 100644
--- a/packages/components/dropdown/src/dropdown.vue
+++ b/packages/components/dropdown/src/dropdown.vue
@@ -27,7 +27,7 @@
         <el-scrollbar
           ref="scrollbar"
           :wrap-style="wrapStyle"
-          tag="ul"
+          tag="div"
           :view-class="ns.e('list')"
         >
           <el-focus-trap trapped @mount-on-focus="onMountOnFocus">