The master database can be rebuilt using the Rebuild Master utility if:
When master has been rebuilt, a current backup of master can be restored or the user databases, backup devices, SQL Server logins, and so on can be re-created using SQL Server Enterprise Manager or the original scripts used to create those entries.
Important The Rebuild Master utility rebuilds master completely. Because the msdb and model system databases are rebuilt as well, it will normally be necessary to restore backups of those databases.
The general steps required to rebuild master completely if no backup is available are:
Important The compact disc or shared network directory containing the SQL Server installation software is required to rebuild the master database.
When master has been re-created and any changes have been reapplied, back up master immediately.
To rebuild the master database
To start SQL Server in single-user mode
To restore a database backup
To attach a database