A State Migration Point (SMP), is a site system that SCCM uses for the migration of a user state from one computer to another. For instance, it has the ability to migrate a user profile from XP to Windows 7 and scenarios include migrating from the same
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Read the complete post at http://wmug.co.uk/blogs/orientalcrusher/archive/2010/12/22/using-a-state-migration-point-smp-settings-for-task-sequences-on-sccm-protected-site-servers.aspx