For targeting Internet Explorer users:
<!--[if IE]>
Place content here for users of Internet Explorer.
<![endif]-->
For targeting all others:
<![if !IE]>
Place content here for Users of all other browsers.
<![endif]>
The conditional comments can only be detected by Internet Explorer. All other browsers treat it as normal comments.
To target Internet Explorer 6, Internet Explorer 7, etc. You have to use "greater than equal" or "lesser than (equal)" in the if Statement. Like this:
Greater than or equal:
<!--[if gte IE 7]>
Place content here for users of Internet Explorer 7 or above.
<![endif]-->
Lesser than:
<!--[if lt IE 6]>
Place content here for users of Internet Explorer 5 or lower.
<![endif]-->
Source: mediacollege.com