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If all attempts to restore the master database backup fails, you may, depending on your needs, want to consider using rebuildm to rebuild the master database from scratch. If possible, create a new backup of the master database and test a restore of the new backup file. Verify the integrity and accessibility of the destination for the restore, and check that the SQL Server startup account has access to read from and write to that location.
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Verify the integrity of the media on which the backup resides. If the original master database from which the backup was taken is available, verify the integrity of the original master database with DBCC CHECKDB.
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The file itself may have been corrupted, or the original master database from which the backup was taken may have data integrity problems. The backup of the master database that you are restoring is not usable.
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