@misc{cryptoeprint:2012:176,
author = {Satrajit Ghosh and Abhijit Das},
title = {Improvements of Algebraic Attacks Based on Structured Gaussian Elimination},
howpublished = {Cryptology ePrint Archive, Report 2012/176},
year = {2012},
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.