Uhm.. no. Srsly. No.
Assuming you follow my suggestion and use a select to allow the user to determine which conversion said user desires, the processing portion is simple math.
convert.cfm:
<cfparam name="response" default="0" />
<cfswitch expression="#form.conversion#">
<cfcase value="f2c"><!--- Farenheit to Celsius --->
<cfif val(form.thisValue) gt 0>
<cfset response = (form.thisValue - 32) * 5/9 />
</cfif>
</cfcase>
<cfcase value="c2f"><!--- Celsius to Farenheit --->
<cfif val(form.thisValue) gt 0>
<cfset response = form.thisValue * 9/5 +32 />
</cfif>
</cfcase>
...
</cfswitch>
Do the math for each conversion type and display #variables.response# on the processing page. Voila.
HTH,
^ _ ^