NT 4 to Windows Srver 2008

I have a small business client that just bought a new Windows 2008 server.  They currently have an old NT4 file server which is not in great shape..
The NT4 server is basically just a file server.  They have about 15 users that  log on to this domain and access a network mapped drive that points to this single sever in their domain.

They do have a VPN sever that is standalone.  It is not connected to their domain.

Here's my question:

Is there some type of migration tool that will allow me to migrate from NT4 to 2008?

Or, because they only have one server (which is not in great shape), with only 15 users: Should I just start this new server from scratch?

I could setup the new 2008 server and copy all the folders from the old server to the new server.  Then I could recreate the groups and setup the files and folders permissions.  Basically, use this situation as an oportunity to review and tighten file and folder priviliges.

I would really appreciate any suggestions and experiences you might have had.

Note:  I am very rarely given the task to install new servers, so this is not a situation I am not very experienced with.  I troubleshoot networks all the time but new server installations are not something that I  deal with very often.