You have to enable universe packages first. It is also recommended that you use the official winehq ubuntu package:

1) Open a terminal

2) Open /etc/apt/sources.list

 sudo gedit /etc/apt/sources.list
3) Uncomment (or add) following lines:

 deb http://us.archive.ubuntu.com/ubuntu edgy universe

4) Add this line:

 deb http://wine.budgetdedicated.com/apt edgy main

5) Close gedit. Update and install wine and cabextract:

 wget -q http://wine.budgetdedicated.com/apt/387EE263.gpg -O- | sudo apt-key add -
 sudo apt-get update
 sudo apt-get install wine cabextract

6) Download IEs 4 Linux and install


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

====== Note for Dapper users: if you use ubuntu dapper, replace edgy with dapper on lines above. Note for Feisty users (7.04): if you use ubuntu Feisty, replace edgy with feisty in the lines above. Also replace gedit with kedit if running Kubuntu instead of Ubuntu.
For "Fiesty" K/Ubuntu Users (and 64-bit "Fiesty): http://www.winehq.org/site/download-deb ======