@misc{cryptoeprint:2005:192,
author = {Carlos Coronado},
title = {On the security and the efficiency of the Merkle signature scheme},
howpublished = {Cryptology ePrint Archive, Report 2005/192},
year = {2005},
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.