main.css is the standard style sheet, while ie7.css, ie6.css, and ie5.css contain the CSS for specific IE versions. You may not need to be as version-specific as we??™ve been in this example. Remember that the cascade will be in effect, and that the rules in the CSS files that are referenced lower down the page source will overrule any previously defined CSS rules. Whether you like conditional comments or not, they do make it easy and safe to target versions of IE, and they??™re as future-proof as any of these tricks can be. The comments also provide a logical structure to your CSS management approach, and separate the targeted CSS from the standard CSS.