iConvert is a web application that converts regular images into icon files in one step. Simply upload any image file and iConvert would allow you to convert Windows icons to Mac OS X icons, convert Mac OS X icons to Windows icons, even create your own icons, buddy icons, emoticons, and more. Once converted, you can download your icon as a .ico file which is a windows native icon file, .hqx or .icns files which are icon files for MAC OS or download them as simple .png to use with Linux. The converted .png file is available for download in a various sizes. Currently iConvert supports .jpg, .gif, .png, .tif, .icns, .ico, .bmp, .tga, .cur, .svg, .xpm and .rsrc image format. With this free online image converter, you can convert any common icon or image into an icon specifically for your platform.

• http://iconverticons.com/