CSS - best breakpoints for tablet and mobile.

@media (min-width:320px) { /* smartphones, portrait iPhone, portrait 480x320 phones (Android) */ }
@media (min-width:480px) { /* smartphones, Android phones, landscape iPhone */ }
@media (min-width:600px) { /* portrait tablets, portrait iPad, e-readers (Nook/Kindle), landscape 800x480 phones (Android) */ }
@media (min-width:801px) { /* tablet, landscape iPad, lo-res laptops ands desktops */ }
@media (min-width:1025px) { /* big landscape tablets, laptops, and desktops */ }
@media (min-width:1281px) { /* hi-res laptops and desktops */ }
 
Refined to work better with 960 grids 

@media (min-width:320px) { /* smartphones, iPhone, portrait 480x320 phones */ }
@media (min-width:481px) { /* portrait e-readers (Nook/Kindle), smaller tablets @ 600 or @ 640 wide. */ }
@media (min-width:641px) { /* portrait tablets, portrait iPad, landscape e-readers, landscape 800x480 or 854x480 phones */ }
@media (min-width:961px) { /* tablet, landscape iPad, lo-res laptops ands desktops */ }
@media (min-width:1025px) { /* big landscape tablets, laptops, and desktops */ }
@media (min-width:1281px) { /* hi-res laptops and desktops */ }