Browser detection

I have the chance to start from scratch with using CSS styles in our website and would like to know which major browsers should I detect for, (Internet Explorer, Firefox, Netscape, Opera, are some I can think of) and how far back in their versions should I test?

Also, should I have a different CSS file for Mac and Windows for each browser?

In the past I’ve used a javascript sniffer, but would like to know is there a better one in ASP that detects the browser and OS in order for me to include the proper CSS styles sheet?