@misc{cryptoeprint:2003:124,
author = {Kishan Chand Gupta and Palash Sarkar },
title = {A General Correlation Theorem},
howpublished = {Cryptology ePrint Archive, Report 2003/124},
year = {2003},
note = {\url{http://eprint.iacr.org/}},
}
You will need the url.sty package (comes with most LaTeX installations) for the last line. Otherwise, remove the \url command.