SA password change?

From: Termy (termyterm@yahoo.com)
Date: 05/31/02 

From: "Termy" <termyterm@yahoo.com>
Date: Fri, 31 May 2002 08:54:31 -0700

I am jr DBA for a small company. We need to change the SA
password. What pre tasks should be completed prior to this
change and how should this (the change)be done? Your
answer may save a job!