Josh, That's a good start, and I have some comments: 1) Watch what you say about the Mac platform... IE 5.2, Safari and Mozilla all offer reasonable proficiency when rendering css... Certainly, I've been making cross-platform 100% css sites for just over a year now and find that it's not that difficult (depending on the design, of course). While the traffic may be so small that it wouldn't matter to your client, the opinion towards Mac browsers isn't 100% factual. 2) You first mention that "older browsers that a small number people still use" will experience problems, but down at the end refer to them as "all major browsers, but the initial cost will be higher" ie - those minor browsers you mentioned earlier are now major ones. :-) 3) Did you bring up the degrade-poorly argument or did the prospect? Because typically, unless their traffic report tells me otherwise, I don't even bother mentioning anymore that my site won't display properly in older/obscure browsers and be sure to mention it in the proposal just to CMA. YMMV, but it's worked for me. Good luck! Chris.