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I have converted a lot of pdf's to ePub and the most successful method I have found so far is a three stage process.
1) Scan the pdf with an OCR program (I use ABBYY FineReader) to extract the text.
2) Open the recognised text in Word, spell check and edit as required. Save as a web page in htm format.
3) Add this htm file to Calbre and select convert to ePub.
As statcomp pointed out you do lose the images but they can be extracted from the pdf and reinserted when editing the file in Word.
I know this sounds a little long winded but to be honest the majority of the pdfs I have converted have been novels so the image issue has not been a problem.
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