Lyn,
There are tools for data conversion, but I am unaware of tools for code conversion. StatTransfer and DBMSCopy come to mind for data conversion. Also SAS 9.2 will, I believe, read SPSS datasets.
For code conversion, it's pretty straightforward. This is mostly the equivalent of a DATA step. One thing to note is that SPSS stores the value labels in with the data and SAS stores them separately, so they will need to be pulled out into a PROC FORMAT and then linked when needed.
Doc Muhlbaier
Duke