It also helps to read the names beforehand, so that when you meet the students, you are at least familiar with the names on paper, and now you just need to remember who is who :)
i usually find that what works best for me is writing a little note about them next to their name on the attendance sheet.
The first day I take attendance I go around the room, take a mental note of what the person looks like. When I have them tell me the name by which they like to be addressed I repeat their name outloud, and say "welcome". This helps me remember their name and personal appearance.
For some reason, I can always remember the students last name almost instantly...then I have to work at taging thr first/nickname to the last name.
