Adobe software support various Postscript formats, typically for printing purposes and so importing of .eps files to Adobe Illustrator should be doable. Once the graphics from the .eps file is imported, you can save it in the default AI format. Such eps to ai conversion mostly works only for vector graphics / rich documents that were exported to EPS format either in Illustrator itself or similar program.
Open EPS file Open AI fileA 3D modelling software
A special Illustrator plugin with Tajima embroidery support
A free graphics editor