by Axialis Software Use the industry standard to make, edit, convert Windows® and Macintosh® icons. It supports all formats up to Vista (PNG compressed icons) and Tiger (OSX 10.4). Hundreds of features permit to produce hi-quality icons using a professional workspace.
by Kristanix Software Convert between image formats from the Windows shell. Supports JPG, BMP, PNG, GIF, ICON, and several other file formats. Also can rotate/resize images. Right click on a file or a group of files in Windows, and select Convert to. As simple as that.
by IconWorksPro.com Icon Works Pro is an easy to use icon editor that has all the functions for creating and editing icons and cursor files. Icon Works Pro can import image files of major formats including PNG, GIF, WMF, EMF, BMP, TIFF, and JPG.