If your page is well designed with a valid URL DOCTYPE of HTML 4.01 strict, you should only need one or two stylesheets, at the most three, unless you are trying to also support earlier IE versions (5 and 5.5).
Generally it breaks down like so:
Code:
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01//EN" "http://www.w3.org/TR/html4/strict.dtd">
<html>
<head>
<title></title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<link rel="stylesheet" href="main.css" type="text/css">
<!--[if IE]>
<link rel="stylesheet" href="ie.css" type="text/css">
<![endif]-->
</head>
<body>
</body>
</html>
You can name them whatever you like. The main.css styles will be used by all browsers. The ie.css styles will add to or modify those.
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