A Delphi developer that I know, who is now living in Italy, has asked me to host his VB6 to Delphi source code conversion tool on my web site. I've been more than happy to oblige. The tool is still a prototype and Albert is still working on it, but I suggested him to start spreading it even in an incomplete format, to get feedback from other developers.
More details and the download file can be found at www.marcocantu.com/tools/vb2delphi.htm.
The tool is currently free, but not open source. I don't think there is any plan set in stone regarding its future, feedback is appreciated.