If you're doing serious DHTML development for IE, this article is a must read. Says Justin:
let's look at the following patterns:
Circular References—When mutual references are counted between Internet Explorer's COM infrastructure and any scripting engine, objects can leak memory. This is the broadest pattern.
Closures—Closures are a specific form of circular reference that pose the largest pattern to existing Web application architectures. Closures are easy to spot because they rely on a specific language keyword and can be searched for generically.
Cross-Page Leaks—Cross-page leaks are often very small leaks of internal book-keeping objects as you move from site to site. We'll examine the DOM Insertion Order issue, along with a workaround that shows how small changes to your code can prevent the creation of these book-keeping objects.
Pseudo-Leaks—These aren't really leaks, but can be extremely annoying if you don't understand where your memory is going. We'll examine the script element rewriting and how it appears to leak quite a bit of memory, when it is really performing as required.