Well, first of all, moving from VSAM to DB2 will most likely be beneficial because DB2 brings with it many benefits including ease of query, the ACID qualities of a DBMS, and better management capabilities. Keep in mind, though, that a quick and dirty VSAM record to DB2 row conversion may not be the best idea, and sometimes is not even really possible. For example, if your VSAM file contains many different record types - you know, where one field indicates the layout for the rest of the record - then you should convert that into multiple different tables (at least). And even better would be a comprehensive review of the data - that is, data modeling, normalization, then database design.
So much for my cautionary advice. As requested, here are a couple of links containing information that should be helpful to you as you embark on VSAM to DB2 conversion. First off, there is a nice presentation from Lightyear Consulting at: http://apps.adcom.uci.edu/EnterpriseArch/Lightyear_VSAMtoDB2_101002.pdf. This presentation covers different conversion options as well as the pros and cons of these options.
Also, there is some code available to help with converting VSAM to DB2 at the following URL: http://www.mainframeweek.com/journals/articles/0015/160
This was first published in April 2003