@misc{cryptoeprint:2004:314,
author = {AbdelNasir Alshamsi and Takamichi Saito},
title = {A Technical Comparison of IPSec and SSL},
howpublished = {Cryptology ePrint Archive, Report 2004/314},
year = {2004},
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.