The Server Upgrade and Migration tool allows a SharePoint farm administrator to change hard-coded URLs in InfoPath form templates, UDC files, and content types to ensure that the form templates continue to work correctly in the following circumstances:
  • When performing a gradual upgrade from Microsoft Windows SharePoint Services 2.0 to Microsoft Windows SharePoint Services 3.0 or from Microsoft Office SharePoint Portal Server to Microsoft Office SharePoint Server 2007.
  • When migrating InfoPath forms and form templates from one Windows SharePoint Services 3.0 or Office SharePoint Server 2007 or Web site collection to another.
And can be downloaded here.