yes! use css. write once.use everywhere. that's all it takes!
1. your desktop web site must be liquid/elastic using the box model.
2. define your fonts in ems instead of points or pixels.
3. make images be backgrounds and use pure css mouseovers instead of images.
4. access earlier posts in this discussion group for information about importing styles, declaring media="handheld", and the right doctype.
5. also, use xhtml instead of html 4.0