I usually wont do this but howtoforge has created the best tutorial i have ever seen on How To Upgrade Ubuntu 10.04 (Lucid Lynx) To 10.10 (Maverick Meerkat) for both Desktop & Server.
So instead of making my own, you should check out this complete tutorial.
All credits go to howtoforge.com

http://www.howtoforge.com/how-to-upgrade-ubuntu-10.04-lucid-lynx-to-10.10-maverick-meerkat-desktop-and-server

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