If you use this HTML:
<!--[if IE ]>
<body class="ie">
<![endif]-->
<!--[if !IE]>-->
<body>
<!--<![endif]-->
with CSS that looks something like:
div.foo {
color: inherit;
}
.ie div.foo {
color: #ff8000;
}
then you get all of the advantages of using conditional comments to work around problems in Internet Explorer, without the extra HTTP request of an IE-only stylesheet.