I have an Exchange 2007 SP1 server running on windows Server 2003 R2. I would like to rebuild it to put Server 2008 on it. I know that i can't do an in place upgrade. What is the recommended procedure for exporting the exchange mailbox and public folder databases, decommissioning and rebuilding the server with the new OS and then reimporting the mailbox and public folder databases? Does MS have any tools for this? Do i need to reconnect the mailboxes to the user accounts? I would love to just build a new server and move the mailboxes, but i don't have the resources for that. Thanks.

The resources below will help you to upgrade the windows server: Migrating Exchange 2007 on Windows Server 2003 to Exchange 2007 SP1 on Windows Server 2008 Information and resources to use when you plan to upgrade Windows Server 2003 to Windows Server 2008