There have been many occasions where it is necessary to move the database and log files to different drives to increase performance. When you want to move a typical user database to a different drive for performance or to split out the logs, you run sp_detach and sp_attach to perform the move. However, when it comes to moving the Master and Tempdb database, different rules apply. In this post, it will walk you through the process of moving these databases.
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Moving the Tempdb and Master Database in SQL Server 
