Here is the Official Ubuntu Upgrade 8.04 LTS to 10.04 LTS Documentation
https://help.ubuntu.com/community/LucidUpgrades#Upgrade%20from%208.04%20LTS%20to%2010.04%20LTS
Ubuntu Hardy is not classed as an old-release therefore the repositories you are trying to access do not exist.
Your sources list should look like this assuming no additional ppa repositories have been added
Open a Terminal and submit the following command
sudo gedit /etc/apt/sources.list
deb http://archive.ubuntu.com/ubuntu/ hardy main restricted universe multiverse
deb http://archive.ubuntu.com/ubuntu/ hardy-updates main restricted universe multiverse
deb http://security.ubuntu.com/ubuntu/ hardy-security main restricted universe multiverse
deb http://archive.canonical.com/ubuntu/ hardy partner
Once your sources looks like this go to the top left hand corner and click save
Go back in to the Terminal and do
sudo apt-get update
Upgrading using this method can be fraught with problems and a Fresh installation is what I always recommend. Remember Backup the data you want to save first
Download Ubuntu Desktop Edition (select Ubuntu 10.04 LTS from the drop down Menu)
http://www.ubuntu.com/desktop/get-ubuntu/download
The Perfect Desktop - Ubuntu 10.04 LTS (Lucid Lynx)
http://www.howtoforge.com/the-perfect-desktop-ubuntu-10.04-lucid-lynx
Ubuntu 10.04 LTS (Lucid Lynx) User Guide
http://ubuntuguide.org/wiki/Ubuntu:Lucid
LUg.