Moving “Documents and Settings”

I need to move the “Documents and Settings” folder from C:\ to D:\ drive.
I have already copied most of the folder and subfolders but the system will not allow me to copy or move NTUSER.DAT file.
I have already changed the registry toshow all “Documents and Settings” files going to the D: drive.
I have copied the User Profiles in Control Panel/System to the new folder. Rebooted pc.
New users are still added to the c: drive.
The system will not allow me to delete the folder on the c: drive because it “is a system file”.
Any one have a suggestion on how to procede?

Thanks in advance.

Perry