If you have created the Master Page and assigned it to the
site, you might be able to view the contents in the new Master Page. Yes, it
does work because you might be the administrator on the site. But if you ask
the users/some other person to try it, the pages will not display the same Master
Page. In SharePoint 2007 you need to approve the Master Page in order for
everyone to view it. If you have the approval rights you can go ahead and approve
the design or request the appropriate person to approve it.