Irina

<div id=”divinputfile” class=”left”>
<asp:FileUpload ID=”flUplAttFile” CssClass=”flUplAttFile” runat=”server” name=”flUplAttFile” type=”file” size=”23″ onchange=”document.getElementById(’fakefilepc’).value = this.value;” ToolTip=”<%$ Resources:AccelerateResources, txtflUplAttFileTooltip %> “/>
<div id=”fakeinputfile”>
<input name=”fakefilepc” type=”text” id=”fakefilepc” />
</div>
</div>
<div class=”left”>
<asp:LinkButton ForeColor=”#ffffff” Font-Bold=”false” OnClick=”btnAttUpload_Click” CssClass=”<%$ Resources:AccelerateResources, btnUploadCSS %> ” ID=”btnAttUpload” Text=”<%$ Resources:AccelerateResources, btnUpload %> ” runat=”server” />

</div>

And the browse button styling:

/* browse button styling */
#divinputfile
{
background:url(images/upload_file.gif) no-repeat 100% 1px;
height:32px;
width:320px;
*width:260px;
margin:0px;
}
#divinputfile .flUplAttFile
{
cursor: pointer;
opacity: 0.0;
-moz-opacity: 0.0;
filter: alpha(opacity=00);
font-size:18px;
*width:250px;
}
#fakeinputfile
{
margin-top:-28px;
cursor: pointer !important;
}
#fakeinputfile #fakefilepc
{
width: 240px;
*width:180px;
height:22px;
line-height:22px;
font-size:11px;
color: #454545;
font-family:Verdana;
}
/* //browse button styling */

Here you can find a rally good solution, how to check all versions of Internet Explorer
http://www.my-debugbar.com/wiki/IETester/HomePage