I don't validate my CSS and could care less if there were a hack or two in them. But I use conditional comments because I find it more easier to maintain and debug IE's garbage than using embedded hacks. If I wanted to save on HTTP requests, I'd look at other things that most users would be hitting (images, scripts) than one or two files that only some users with inferior browsers would hit.<p>If the everything-in-one-stylesheet route works for you and you know what you're getting into, power to you. But don't start asserting that those who use conditional comments are wasting their time and clients money solely for some CSS zen bullshit. That's just a silly accusation...