How to convert images from jpg/png to ico?

I have some images in the format of bmp, jpg, png and I wanted to convert it into the Image icon at the Desktop, I also learn that for image icon the image should get converted into .ico format so please let me know is there any tool that will convert the file to .ico format.
thanks

Hi,
There are tools available which convert any picture that is in BMP, JPG, or PNG format and convert it into ICO format. The program is called ImagIcon and it’s not only a tiny program, but it does it’s job very well.
You can take an image and save it as an icon in all of the different sizes: 16×16, 32×32, 48×48, and 64×64. The 16×16 size can be used to give your web site a logo in the IE address bar.
Whenever you have image of the above types, just drag and drop those images in the tool and get the image Icon.

http://gallery.techarena.in/data/519/imagicon.png

I will provide you the link where to download:
http://www.deviouscodeworks.co.uk/imagicon

Thanks wllwnn, Very nice program and very handy, especially for converting images into Windows icons!.:biggrin: