You have basically two options here: keep their domain alive and create a trust relationship between it and your own, in order to let the two domains share users and resources, or migrate their users into your Active Directory and get rid of their domain altogether.
The first solution is a lot simpler, but requires keeping their domain around.
The second solution can be quite easy or a real pain, depending on some factors:
- How many users and computers do you need to migrate?
- Do they have servers (file, print, database...) to migrate, too?
- Do they have Exchange in their domain? Do you? If yes to both: do you need to migrate their mailboxes, too?
If the number of users/computers is high and Exchange is involved, you should try avoiding a domain migration, or hire someone who really knows what he's doing.
That said, if you really need to migrate their users and computers into your own Active Directory, you have two choices here, too:
- Migrate them into your domain (possibly in their own OU hierarchy).
- Create a new domain into your forest and migrate them into it.
The second option requires at least an additional domain controller (preferably two) for the new domain, because your existing one(s) can not provide domain services for two domains at the same time. Howewer, it is very rarely required to create an additional domain: a proper OU planning and administration delegation can definitely be enough for your needs.