First of all, you must backup SharePoint. Upgrading to SP1 should not break your WSS3/MOSS2007 install, but it's always better to be safe than sorry. In my case we have 32-bit installation of SharePoint server, so these guidelines will refer to 32-bit
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If you're thinking about migrating WSS 3.0 or MOSS 2007 sites to a new server, you need to remember to reinstall any third-party webparts you have installed on the old Sharepoint server. So if your Sharepoint instance have Reporting Services webpart installed
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