I actually also advocate against using conditional comments as well. It’s just more HTML code than necessary most of the time, especially when one considers the fact that it’s far easier to remove a few lines from a CSS file than it is to go through every page in a Web site to remove conditional comments when support for IE 5.x (or other versions) is no longer required.

I understand that some people use templating systems, but not everyone (think anyone who’s stuck on a free hosting provider for example) does not have that luxury. I know I didn’t five years ago when I was starting out.

Furthermore, if you’re going to use a conditional comment, you won’t need the hack unless the stylesheet being fed by the comment is also targeting IE 6 or 7, which kinda defeats the purpose of using the conditional comment in the first place.