Restoring master to a different location

I am trying to restore master to a new server but location of data and log files is different in this new server. The previous location was 'D:\Program Files\Microsoft SQL Server\MSSQL\data\" the current location is in the C: Drive; when trying to restore using MOVE:

RESTORE DATABASE master FROM DISK ='\\Pfileserver\sqlbackup\MDFfiles\master_db_20070 8170121.BAK' WITH RECOVERY ,
MOVE 'master' TO 'C:\Program Files\Microsoft SQL Server\data\master.mdf',
MOVE 'mastlog' TO 'C:\Program Files\Microsoft SQL Server\MSSQL\data\mastlog.ldf'

I get the following error message:

The system database cannot be moved by RESTORE

Is there a way you can restore master to a different location?

Thanks,

Carloshttp://support.microsoft.com/kb/224071/EN-US/

Please let know whether this info is useful.

thanks