Upgrading DC’s- File issues/permissions

Hi all,
We are going to be upgrading our Domain Controllers soon. Our PDC is also our file server in the office. I was considering doing the wonderful Microsoft Upgrade from 2000 Advanced Server to 2003 Advanced Server. I have never trusted Microsoft Upgrades, and worst case scenario, I’d blow the machine away and do a fresh install. My question is…

Is there a tool/utility that lets me look at the folder structure of our data drive and get a list of users/groups that have permissions to the folders and files?

I could right them all by hand, but we have quite an extensive file structure. I am looking for a utility that will let me look at the permissions on all the folders so I can go back and assign them all when the DC comes back up.

Any tips?
Thanks