Example:
<!--[if IE 6]>You suck!<![endif]-->
Does it get its information from the user-agent?
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To answer your question yes it takes information from the user agent but I will just work in IE and it won’t work when you change the user agent in chrome or ff.
See this picture is from my windows NT (virtual pc) from ie6:
And I changed the user agent in from ie6 in this picture and you can see: