I am trying to restore a server NT 4.0 running sql 7.0 using IDR. The IDR
procedure successfully restores the drives (C:, E however it doesn't offer
to restore the database, should it?

Anyway, I proceded to restore the database. The mssql7 service would not
start so I did a rebuild master (rebuildm.exe). Then I put the database
into single user mode, (sqlservr.exe -m). I tried to restore the master
database but the job fails indicating that it was "unable to attach". I
changed the sa password to match the current sa password, no luck. I added
the account that the remote backup exec agent uses to the sql authentication,
no luck.

Can someone point me in the right direction

Thanks
Eric