About object file conversion

[Saravanan]

I want to know about object file 
conversion. Whether there exists any utility to convert Intel OMF386 
 file to ELF object file , if so where I can find it out. I want to 
know whether it is capable of converting a loadable OMF file to executable file 
or it will convert only the linkable file. If the sources are available for any 
such utility give me the address where I can find it out
You can reply me at saravanan_mk@hotmail.com .
 
Regards,
Saravanan.