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<link rel="stylesheet" media="all and (device-width: 768px) and (device-height: 1024px) and (orientation:portrait)" href="ipad-portrait.css" />
<link rel="stylesheet" media="all and (device-width: 768px) and (device-height: 1024px) and (orientation:landscape)" href="ipad-landscape.css" />

减少网络请求，使用下面：

@media all and (device-width: 768px) and (device-height: 1024px) and (orientation:portrait) {
  .ipad-portrait { color: red; } /* your css rules for ipad portrait */
}
@media all and (device-width: 768px) and (device-height: 1024px) and (orientation:landscape) {
  .ipad-landscape { color: blue; } /* your css rules for ipad landscape */
}

参考1 参考2 参考3