Yes finally I can upgrade to Ubuntu 7.10 with alternate CD but somethings are error.
Sound sometimes always beeping. Wifi can’t connect and the most important Desktop effect can’t be activated
Damn…. So I am doing a fresh install of Ubuntu 7.10.
Luckily I dont have data on it. So it goes smooth.

Based on http://ubuntu-tutorials.com/2007/10/18/how-to-upgrade-to-ubuntu-710-gutsy-gibbon/

Ok, I have updated into the latest Ubuntu 7.04 and what I need left is upgrade to Ubuntu 7.10. I dont want online upgrade as is causing high traffic bandwidth usage, took a long time on my internet connection and if I wont have an offline upgrade CD if I want to upgrade other machine.
So I am using Ubuntu 7.10 alternate CD installation.

Download it from: http://ubuntu.indika.net.id/ubuntu-releases/gutsy/ubuntu-7.10-alternate-i386.iso

Steps to upgrade

If you’ve downloaded the Ubuntu Alternate (text based) installer CD you can also upgrade your machine using the CD. As is traditional with Debian / Ubuntu upgrade mechanisms you do not need to reboot your machine to initiate the upgrader. Please make sure your machine is already upgraded using the above steps before attempting this method.

Follow these steps to upgrade via the Alternate CD:

1. Download the alternate CD image
2. Burn the CD image / re-insert the CD OR mount the CD image (sudo mount -o loop ubuntu-7.10-alternate-i386.iso /mnt/)
3. A dialog should appear on your screen offering to upgrade your system using the CD
4. If the dialog does not appear (it may not if you use the mount -o loop option), run the following via ALT-F2:
5. gksudo “sh /media/cdrom/cdromupgrade” OR gksudo sh /mnt/cdromupgrade

Follow the wizard, take action if needed. Restart when done

I get Ubuntu 7.10 CD from Andry… but I can’t use it for Upgrade, it only can be used for Fresh Installation.
I do not want fresh installation, I want upgrade my Ubuntu 7.04 so I need Ubuntu 7.10 alternate CD Installation.