Step # 1: Make a Backup
Step # 2: Apply all etch updates
# apt-get update
# aptitude safe-upgrade
# reboot
Step # 3: Update /etc/apt/sources.list
Step # 4: Upgrade Debian to from 4.0 to 5.0
# aptitude update
# apt-get install apt aptitude
#
# aptitude safe-upgrade
# aptitude install
# aptitude full-upgrade
Step # 5: Verify your system
# uname -a
# cat /etc/debian_version
# egrep -i 'err|warn' /var/log/dmesg
# egrep -i 'err|warn' /var/log/messages
# tail -f /var/log/dmesg
# tail -f /path/to/other/apps/log
# netstat -tulpn
# rcconf
# iptables -L -n
# ip6tables -L -n