>Thank you for your reply Kenneth, but IconEdit does not allow me to save the icon file unless I pay the $20 they want. Do you know if there are any other commecial drawing/painting applications that allow exporting to icon format. What I would really like to do is convert some bmp files into icon files. I found an online utility that does this (http://www.chami.com/html-kit/services/favicon/) but I am not too happy with the result.
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Try free IconMaker from http://www.aha-soft.com/download.htm