 <p>Assuming it's a business site:</p> <p>What's your target market? How long do you expect until you release a working version of your website? If current trends continue, what will be IE6's market share by then? How much profit/value will those users bring? How much will it cost to support those additional users? Unless the costs are far below the profit, then don't bother. Otherwise, it might be a good idea.</p> <p>If it's not a for-profit site(hobby, for instance), then you probably shouldn't bother, unless there's a really significant IE6 market share in your target market.</p> <p>By the way, remember to use graceful degradation when possible and use feature detection instead of browser detection. Finally, avoid blocking IE6 users and instead just display a warning saying the website is untested in their browser and suggesting an update(this last piece of advice only applies if you don't plan to support IE6)</p>