"A language tag identifies a natural language spoken, written, or otherwise conveyed by human beings for communication of information to other human beings. Computer languages are explicitly excluded. HTTP uses language tags within the Accept-Language and Content- Language fields." - World Wide Web Consortium's Hypertext Transfer Protocol specification
If you are thinking about accessibility for your or your client's website (and you should be!) you will want to ensure that those using a screen reader are able to have your information read to them in the language(s) you intended. We are going to take a look at how to do this.
First, determine the language in which you want your website read. It could be English, French, Klingon, or any combination. See this list of the most popular content-languages: http://devfiles.myopera.com/articles/554/httpheaders-contentlang-url.htm.