I had a crazy time upgrading from sarge to sid, but eventually I got through it. Here are some things I did.
1) do your kernel first - you need a >2.6.15 or everything will break. I had to use dpkg with force-break and all that to just get the packages that belonged to the kernel 2) If you have even a slightly cranky graphics card when using X, upgrade your X-related stuff next (but not KDE/GNOME) because from sarge to sid you will be switching from xfree86 to x.org 3) do apt-get dist-upgrade (or aptitude dist-upgrade) with your sources.list directed to etch. but make sure you don't remove the references to sarge - there are a couple of old packages the system will still use, and if there's no way for it to download them, everything else will break 4) do another dist-upgrade to sid this was onerous, but worked for me adam