Steps of the migration from SharePoint 2007 to SharePoint 2010
Great step by step instructions: http://mosshowto.blogspot.com/2010/06/migrating-to-sharepoint-2010.html
1 – ugrading the SharePoint Farm with MOSS 2007 SP2
2 – upgrading the SharePoint Farm with MOSS 2007 October 2009 Cummulative Updates
3 – running the pre-upgrade tool: pre-upgrade checker
4 – Scenario 1: performing database attach upgrade with read-only databases
4.1 – Building a SharePoint 2010 Farm
4.2 – Determining how to handle customizations
4.3 – Moving the customization to the SharePoint 2010 Farm
4.4 – Moving and Upgrading the Content to the SharePoint 2010 Farm
4.5 – Restoring and Upgrading the Content on the SharePoint 2010 Farm
5 – Scenario 2: In-place upgrade with detached databases on a separate Farm
5.1 – Copying the MOSS 2007 farm to upgrade to 64-bit
5.2 – Performing an in-place upgrade to upgrade the farm and settings
5.3 – Moving the Content to the SharePoint 2010 Farm
5.4 – Restoring and Upgrading the Content on the SharePoint 2010 Farm
5.5 – Fixing the customizations.
Great step by step instructions: http://mosshowto.blogspot.com/2010/06/migrating-to-sharepoint-2010.html
Aryan Nava 