Upgrade SharePoint 2007 content database to SharePoint 2010

Scenario
You want to upgrade one or more SharePoint 2007 web sites to SharePoint 2010

How to
Create a copy of your SharePoint 2007 content database.

Run PowerShell script

Mount-SPContentDatabase -Name DBName -WebApplication http\\site:port -DatabaseServer DBServer -ClearChangeLog 

Note
You cannot add the content database through

Technet link:
http://technet.microsoft.com/en-us/library/ff607581.aspx

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