61               POPAD
E9 [4Bytes]      JMP [offset]

60                PUSHAD
BE   [4 Bytes]    MOV ESI[Value]
8DBE [4 bytes]    LEA EDI, DWORD PTR DS:[ESI+Value]
57                PUSH EDI
83CD FF           OR EBP, FFFFFFFF
EB 10             JMP SHORT [Relative Jump]
90                NOP
90                NOP
90                NOP
90                NOP
90                NOP
90                NOP

http://www.mycgiserver.com/~bratalarm/  - Good generic unpacker

------------------------------------------------------
//OllyScript Oep finder by shag
// The amazing UPX OEP finder v2
// This script will quickly put you at the OEP of an UPX-packed EXE.
// Just run it!
// Implemented using hardware breakpoints (just for fun).

eob Break 
findop eip, #61#
bphws $RESULT, "x"
run

Break:
sto 
sto
bphwc $RESULT
ret