GConvert-Lite lets you extract, view, and convert icons.
GConvert extracts icons from file formats such as DLL, EXE, ICL ICO, NIL, OCX, and VBX. An image viewer tool allows you to view and convert your icon images in different sizes and color resolutions. You can copy icons to the Windows Clipboard and reuse them in your own documents, web pages, help files, or applications. GConvert-Lite lets you save your icons in ICO, BMP, GIF, JPG, EMF formats.
Limitations in downloadable version:
The lite version does not allow you to create icons from bitmaps.