Migrate MOSS 2007 Custom webpart to SharePoint 2010

First Get MOSS 2007 code.

Open VS 2010
Create new Empty SharePoint Project.
Add New webpart.
Now delete .cs from solution.
Right click on Web part folder Add existing item.
Select .cs file from old MOSS 2007 code folder.
Save.
Build.
Resolve all references and errors.
Deploy...