photoshop --> open JPG save as EPS
coreldraw --> import JPG export as EPS
Many other programs will do similar...
if, as Bigdawg mentioned, you really want vector artwork, then CorelTrace or Adobe Streamline (if you can find a copy)
I much prefer Streamline -- I still use version 4.0 and in my opinion it is still better than any version of CorelTrace ever.