SketchUp is most like the best software for conversion between 3ds Max graphics files (.3ds files) to SketchUp format (.skp files), considering SKP format is from SketchUp. Except for that, it might be possible to find some 3rd party alternatives capable of 3ds to skp conversion.
Open 3DS file Open SKP fileA converter for 3D formats
A 3D CAD translation software