I'm not sure if css + hide tables will work in netscape 4.7
Why bother converting to tables? Who uses version 3 browsers in any case?
I don't use layers unless I'm using show/hide layers or want absolute positioning but I'm not going to give up functionality justto ensure someone using ie3 can view the site.
You are talking about less than .05% of users, and who are they anyway? PLenty of people are nto bothering to program for netscape 4.7 as users now make up less than 5%, let alone for ie3 and ns3.