Use of monitors with a screen resolution set to 1024x768 pixels is increasing at a rate nearly identical to the rate that the 640x480 screen resolution is disappearing. There are designers who feel that ignoring users with older equipment is the best decision - it allows for more freedom of design, fewer compatibility problems, and may even be more cost effective as the site won't have to be upgraded when the low res monitors are truly no longer an issue. I have even heard designers make the argument that it's not worth worrying about since people with old equipment are used to having things look bad. On the opposite side of the fence, there are those who design to 640x480 pixels. They restrict and modify their desired design in order to make the site useable and appealing to the broadest possible audience.
Considerations Stay current on usage statistics .
Carefully evaluate your target audience . For some sites, the technology required to build necessary functionality into the site may already restrict viewers. If your target audience is exclusively high-tech folks, you may also feel secure in designing for higher resolutions. Those users will most likely not be using older monitors. For existing sites, review log data regularly.