less_to_sass

https://github.com/vecerek/less2sass

Less2Sass is an easy to use converter between Less and Sass, respectively SCSS, dynamic stylesheet formats. It is based on abstract syntax tree transformation instead of the common string replacement methods using regular expressions. It does not support a lot of language features, yet. However, when finished, it will offer the developers an easy way to convert between these formats without the following manual conversion as it is today.