IrfanView is a great little image viewer that should let you open .ico files and save them out in almost any format.
smokeyb
12:29 am on Feb 1, 2005 (gmt 0)
There is a free plugin for PS that can be found HERE [telegraphics.com.au] Although I haven't used it yet myself, I'm sure it import the .ico format if it exports one. If so it will export easily as a transparent gif if you delete the background. HTH