Debian Sarge needs some steps before you install IEs4Linux:

1) You need a rather recent wine and libxxf86dga1, get it from backports.org: in /etc/apt/sources.list, add:

#wine
deb http://wine.sourceforge.net/apt/ binary/

#backports
deb http://www.backports.org/debian/ sarge-backports main

2) Login as root and do:

apt-get update
apt-get install wine libxxf86dga1 libxxf86vm1 cabextract

3) Logout and login with a user account. Download and install IEs4Linux:

wget http://www.tatanka.com.br/ies4linux/downloads/ies4linux-latest.tar.gz
tar zxvf ies4linux-latest.tar.gz
cd ies4linux-*
./ies4linux