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When upgrading a user's computer, it's common practice to have the user store files on a server or to slave the hard drive to the new box. Instead, copy the user profile folder: C:Documents and Settings(username) to an external hard drive or a server location that the new computer will have access to. Then copy the profile to the same location on the new computer once that username has been created in Windows. No loss of data or settings will occur except the user's wallpaper. This even works when migrating users from 2000 Professional to Windows XP Pro.