se vuoi un effetto corrispondente alla proprietà opacity
codice:
<!--[if lte IE 8]>
<style type="text/css">
#mioDiv {
-ms-filter: "progid:DXImageTransform.Microsoft.Alpha(Opacity=50)";
filter: alpha(opacity=50);zoom:1;
}
</style><![endif]-->
se vuoi un colore di sfondo semitrasparente
<!--[if lte IE 8]><style type="text/css">
#content{
background: transparent;-ms-filter: "progidXImageTransform.Microsoft.gradient(startColorstr=# 7FFFFFFF,endColorstr=#7FFFFFFF)"; /* IE8 */
filter: progidXImageTransform.Microsoft.gradient(startColorstr=# 7FFFFFFF,endColorstr=#7FFFFFFF); /* IE6 & 7 */ zoom: 1; }</style><![endif]-->

un link: http://kimili.com/journal/rgba-hsla-...rnet-explorer/