Roaming profiles are pretty useful, but they do only work if you have a domain controller (not much use for home networks therefore).
Due to the security settings on them though they can be difficult to move from one file server to another. Here is a procedure that I use.
Before doing any of this it is going to be best if the user is already logged out of all workstations.
Now copy the files to the new server. Personally I use
robocopy to do this.
Don't forget that you should also turn off file caching on the profile share settings.
By doing this of course the administrator has to break open the security that is placed on the roaming profile files. This means that an unscrupulous administrator has an excuse the delve into files that they shouldn't and the normal tracing (ownership, audit etc.) will look as expected for the profile move.