Which ET200 ?
ET200S - no can do. They are just way too different.
ET200M - maybe can do. Phoenix Contact has an adapter (2306294 FLKM S115/S7/FLK50/PLC/SO137) that can connect a ribbon cable from an 115U i/o module to a ribbon cable to a S7-300 i/o module. A disgusting cludge if you ask me. Better is to rip out the 115U altogether, and if possible reuse the existing wiring into completely new ET200M or ET200S racks.
I contributed to such a migration project in the summer. The project was an old S5-115U with 3 racks full of cards. It was replaced by an S7-317 CPU + ET200S i/o. All the wiring from the old modules was reused without having to pull new wires. It took 2 electricians 1 day to do the rewiring part. In the end there was only 3 days shutdown.