How to Migrate from SMF to vBulletin with CMS2CMS 

http://www.cms2cms.com/supported-cms/simple-machines-forum-to-vbulletin-migration/
CMS2CMS is an automated online service that is developed to migrate your SMF to vBulletin in a few easy steps.
It's simple: - No copy/pasting - No coding involved - No software installations In this video tutorial you will find out how to import SMF to vBulletin automatedly with CMS2CMS.
http://www.cms2cms.com/supported-cms/simple-machines-forum-to-vbulletin-migration/