Albert Almeida has released an updated and much improved version of his Visual Basic 6 to Delphi migration toolkit, which is hosted on my web site at the address

The new version has support for conditional translation based on #Const, #If..#Then, it has support for .VBP, and .FRM files (but the DFM file is not generated yet), and the first implementation of conversion maps. With this technique you can specify how to translate the members of VB libraries to Delphi equivalents. An new tool called GenVB2D (included in the download) generates the basis for conversion maps. It simply takes a type library file and generates an skeleton conversion map.

It might look odd, but there are many commercial applications (and tons of internal ones) that are being maintained on VB6, due to the complexity of migrating to VB.NET. This tool offers a different path, which is migrating to a native solution that is actively under development by its owner, Delphi.