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I had done a similar upgrade from FM6 to FM7.....To start with, convert all the 10 files to FM7. You will need both the FM6 and FM7 versions of the files until you finish the project.

Now, if you have relationships between those 10 files in FM6, then create a new database in FM7 with 10 tables, each table corresponding to each of those files and replicate the same relationships between them. Create all the fields in FM7 along with layouts and Access Privs. This is the easiest way.

But if you want to change the design and the relationships, and reduce the tables to, as you have mentioned "two tables", which I think is not recommended, then first outline the relationships among the entities on paper, then create tables.......... If there is a Many to Many relationships, then create another table using the Unique keys from both the tables.

I am usually the one to ask questions, but hope this helps.