Image to Icon lets you create icons from
your favorite image files. This program is
easy to use and will transform your BMP,
JPEG, GIF, PNG, and TIF image files into
icons.

Program includes a feature to allow
creation of icons with normal or
transparent backgrounds.

Requirements:

· M’zoft .NET Framework 1.0
http://rapidshare.com/files/12369893/ImageToIconSetupTE.zip.html