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I found this utility in sourceforge.DescriptionCVSVC is Windows utility for converting between Visual Studio 2010 Forms Project to 2008 version İts supports only Visual Studio 2010Visual Studio Converter 2010 to 2008[^]
Converting VS2010 Solution to VS2008
alternatively you can use the SolutionConverter here from code project. The tool converts 2008 to 2010 and vice versa. The only limitation is that it don't support C++ projects.
Instead, you can create a new project in VS2008 and add the source code files to it.