The standard setup in Win2K for user home folders is to give only the user and the system access to the folders. In order to move them, you need to add an administrator-level permission to the folder permissions. You can use the Administrator logon, or any other logon that you use for administering the system. The easiest way to do this is through the command line, since the permissions on each folder are different. The command line tool is cacls; to see all of the info on what switches to use, type: cacls /? at the command prompt. What you want to be sure you do is EDIT the permissions, not REPLACE them.
One "gotcha" is that you may have to actually take ownership of the folders before you can change the permissions. If this is the case, you can ONLY do this (AFAIK) on a folder-by-folder basis.
Also, don't forget to edit the users in AD - or through Group Policy if you are using it - to change the location of their home folders.
Hope this helps!