Can I migrate local users from workgroup servers?

[KMcDermott]

I know this isn't and optimal setup, but I have to deal with what I've been given.

I currently have 2 servers, one running IIS and one running SQL that are both members of the same workgroup. I would like to replace the 2 with one fresh server running both SQL and IIS. I would like to somehow export the local users & groups from the existing SQL server and the existing IIS server to the new combo server, so I don't need to recreate each of the users & groups.

I've seen the ADDUSERS.EXE utility for exporting & importing users, but it doesn't appear to retain passwords, groups, or group affiliations.

My other idea was to use NTBACKUP to get System State info from each to the new server.

What is the best method to get all of the IIS & SQL user accounts migrated to the new consolidated box?

Also, what happens if some of the usernames are currently duplicated on the IIS & SQL boxes? For example, as an administrator, I have a local account on each of the boxes. Which password/SID/SAM will get copied?

THanks so much for any assistance...

Kevin