If any kind of gif to eps conversion is possible, it would be export of GIF graphics to EPS format (Encapsulated PostScript), typically for sharing or printing purposes.
But given then nature and use of GIF files and especially the fact that they are often very small in resolution, this conversion does not make much sense from practical standpoint. Nonetheless, it should be possible with many graphics editors or converters.
Updated: October 27, 2023