AX Icons version 4.5 will save a BMP as a ICO and the reverse.
Very nice program and it's only $14.00.
http://www.axialis.com

>Hi.
> Anybody aware of any utilities that easily reads/creates .ico files.
>I know there are loads in the Visual Studio folder but I cant view them easily.
>I would also like to ,convert some existing .bmp files into .ico files.
>
>Regards,
>
>Gerard