Please submit only sites which relate directly to conversion software.
This does not include converters which process one graphic image format into another. These are better placed in Computers: Software: Graphics: Conversion, or one of the other graphics categories within the Open Directory Project.
In addition, sites regarding software which converts between formats not directly related to the Internet (for example, Microsoft Word to Corel WordPerfect) would be better submitted elsewhere. Computers: Data Formats: Conversion: Software is a likely candidate for such submissions.
A converter, in the context of Internet authoring software, is any tool which translates one file format or language to another. Many of these will convert to and from HTML and other markup languages, but not all.