No, you do not!

Unless:

• You have Exchange 2000/2003 and want to preserve full functionality. Changing a domain password with OWA 2003, export/import with Exmerge and Outlook clients prior to 2003, all requires WINS.
• You have a large sub netted network, NETBIOS broadcast may not work between the networks.
• You have a 3.party program that requires WINS.

I assume you don’t have any NT servers or Win98 clients 🙂 

If you do have a WINS server in play, you could use “Performance Monitor” to monitor WINS queries (“Successful Queries/sec”).

If you have a lot of queries, you should take into consideration if NETBIOS name query broadcasts are acceptable. Just take into mind that broadcasts will increase the load on your network.

References:

http://technet.microsoft.com/en-us/library/cc784180(WS.10).aspx
http://support.microsoft.com/?kbid=837391