Kevin Deldycke put together a cool script for migrating e107 to WordPress, if this is something that you want to do then his code is a good place to start. I recently ran it on an e107 0.7.20 and migrated to WP 3.0 so it still works.
Unfortunately Kev’s site seems to be offline right now but it should be back up soon, the code is shared on github for those that know about that kind of thing. You should be able to grab it from here.
Hopefully Kevin’s site will be back up soon and he asked me to refer people to his distributions so that you know you’ll get the latest code – this makes sense to me and also implies Kev intends to work on the script in the future.