Hi Chami,

  You can restore from another server by using the UNC path like:

RESTORE DATABASE TestDB FROM DISK = '\\OldServer\backups\TestDB.bak'

  Derrik already pointed out the WITH MOVE option for placing the files in another location.

  Now you did say the MASTER database, which is another story.

  In order to restore the MASTER database, you need to start SQL Server in Single User mode, which you can do from a Command Prompt:

sqlservr.exe -c -m

  You can then execute the RESTORE command using OSQL or Query Analyzer.  Note that you will need to restore the database to the same location that you installed it on this server.