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Free programs
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Windows
Free programs for Windows, page 404
Icon Processor
This program converts BMP, JPEG, GIF, PNG, PSD, WMF, WBMP, PCX, TIFF, XPM, XBM and CUR formats into Windows icons.
IconXP
Allows you to edit, import and export icons. Supports exporting and importing ICO, BMP, JPEG, PNG, CUR, ANI, PSD, WMF, XPM, XBM formats.