When using Media Queries you need to include a viewpoint otherwise you will not get the anticipated result. Vice versa when you include a viewpoint you need to also need to include Media Queries.
Viewport - Why you need it
When the contents of a web page are scaled down to fit a smaller screen, the browser uses a default viewport in order to make the calculations for the reduced screen size of the receiving device.
For most browsers the default width is 980px but for Internet Explorer it is 1024px. In addition to these sizes not being of the same value they do not take into consideration a site with a completely different width or a flexible/liquid page, which has a range of different widths. For example Safari takes whatever is on the screen at the width of 980px and reduces that to the smaller size for the tablet or phone. If your content is wider than 980px then parts of it will be cut off, if it is narrower then there will be blank areas.
You can direct the viewpoint so that it is dependent upon the device size and not the default viewpoint size of a particular browser.
Viewport - Where is it located
The Viewpoint is documented in a meta tag in the head of your document.
Some time ago Opera suggested that the viewpoint should be placed in the CSS and not in a Meta Tag. As of Dec 2012 this is still at the discussion stage.
Viewport - Format
<meta name="viewport" content="">
For the content property you can either use sizes
or refer to the device
Viewport - Values
width (px)
<meta name="viewport" content="width=number">
The number represents the width of the device you are targeting but it is not really practical since you will want to target a number of devices with varying widths.
this will work for the width of the viewing device and is probably the best one to go with but in some tablets when you switch from portrait to landscape the size of everything increases too much and elements can appear blurry.
If you add:
minimum-scale=1.0, maximum-scale=1.0
there is no problem going between landscape and portrait but there is a big disadvantage, the user will not be able to scale the content so you need to keep this in mind: