How Can You Convert Into File .ico

i want to change my kazaa icon but i need to covert a picture into an .ico file how to do that ??

I've got a program called Thumbs Plus which does it - send it to me and I'll do it for you if you like...

okay

http://bitzi.com/image/kazaa-icon.gif

http://www.restek.wwu.edu/images/kazaa/kazaa_icon.gif

thanks........ :)