I never care about IE less than version 6. Some people here (usually on offices with Win2k) still use IE5, but I've decided that I can "abandon" them =D
For other browsers, I have (and always test my work with) Firefox and Opera, also Safari on Mac.
Here's a sample statistic that shows visitors' browsers. A not too different result can also be found on w3schools.
I found that making w3c valid layouts that works (easily read and navigated) on text-browsers and cellphones, are more useful and satisfying than trying to make it work on IE5.
I usually try and stay away from any browser specific stuff (like the scrollbar CSS stuff for IE) and then I now just test in IE7, Firefox 2, and Safari. Since IE8 is in the works you might want to download a copy of that and test with it too.
I don't think you need to test for IE6 or 5 anymore.
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