Source: http://www.netcoole.com/delphi2cs.htm

“Delphi2CS is an assistant tool that converts Delphi code to C#.  Delphi2CS creates a new project, converts each file from the original project(.dpr) into the new project(.csproj), and generates a report detailing what was done. After your project is converted, Delphi2CS inserts comments into your C# code alerting you to statement that will need to be changed.”