I have scanned several old paperbacks and converted various ways. These were very old, yellowed, and in some cases, water stained. The best results for the process that I have found, are the following steps:
Scan at a resolution of 300 DPI or better. The scan image seems to work best as grayscale, but color will work, too. Process images as jpeg files.
Run the scanned page images for the entire book through ScanTailor. ScanTailor will allow you to split pages, rotate slightly askew page images, and clean up the results to a nice clear black and white TIFF series. I can not stress how much ScanTailor will help here. If you have never used it, at least give it a try. You will love it.
The TIFF files from this point can be run through a PDF composer as-is for viewing. As long as your book consists of text with black and white line art images at best, you will have a very nice PDF. The TIFF files can also be processed through Finereader with a minimal number of OCR errors.
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