Hi,

You might want to look at PhDobson's Bulk User Manager or any other modules like this (via SnowCovered). I've used the Bulk User Manager to migrate users a lot of times without a hassle.

Rgrdz,

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Sandeep,

Given the effort to create your own export and import functionality, I would suggest that spending the $30 or is well worth the investment. 

However, if you want to perform this manually, then you will need to create the appropriate export and import functions ... this can be done with T-SQL, however you will probably need to perform several test to ensure the updates works properly.  I would manually create the Roles as typically there are not that many to create.    See this article written by Mitchel Sellers -- rather old, but gives you a starting point.

On issue to watch .. if you move to a fresh install, you CANNOT you the password and password salts as found in the ASPNET Membership tables as they will be associated with the machinekey values found in the Web.Config.  If you do want to use the stored passwords and salt, you will need to use the machinekey values from your 4.8.0 site.

All in all, I would spend the money ...
Paul.