Microsoft has published the Upgrade Toolkit for WSS Sites and Templates Guide at 4th,Jan 2007. Personally I suggest our partners or customers read it firstly before upgrading or migrating your current WSS v2 to v3. Below is the detail introduction: http://www.microsoft.com/downloads/details.aspx?familyid=A70BD8F8-A0F0-4D00-9010-8E40B7C98F68&mg_id=10095&displaylang=en
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