ico文件比较特殊，一般都不能转，这里从网友那儿看到了一段把bmp转ico的代码，没有试过，先留着以后用的上的时候，拿出来试试。多谢网友的分享。
CFileDialog DlgFileOpen( TRUE, "*.ICO ",NULL,NULL, "bmp文件(*.BMP)|*.BMP|| ");
if(DlgFileOpen.DoModal()==IDCANCEL)
return;
HBITMAP hBmpClr= (HBITMAP) ::LoadImage(AfxGetResourceHandle(),
DlgFileOpen.GetFileName(),
IMAGE_BITMAP,
0,0,
LR_DEFAULTCOLOR|LR_DEFAULTSIZE|LR_LOADFROMFILE
);
CDC dcMemSrc,dcMemDst;
dcMemSrc.CreateCompatibleDC (NULL);
dcMemDst.CreateCompatibleDC(NULL);
BITMAP bmp;
::GetObject (hBmpClr, sizeof (BITMAP), (LPVOID) &bmp);
CBitmap bmpClr;
dcMemSrc.SelectObject(hBmpClr);
bmpClr.CreateCompatibleBitmap(&dcMemSrc,32,32 );
HBITMAP hOldBmp=(HBITMAP)dcMemDst.SelectObject(bmpClr);
COLORREF clrMask=dcMemSrc.GetPixel(CPoint(0,0));
dcMemDst.FillSolidRect(0,0,32,32 ,clrMask);
dcMemDst.StretchBlt(0,0,32,32 ,&dcMemSrc,0,0,bmp.bmWidth,bmp.bmHeight,SRCINVERT);
hBmpClr=(HBITMAP)dcMemDst.SelectObject(hOldBmp);
HBITMAP hMaskBmp;
CBitmap bmpMask;
bmpMask.CreateCompatibleBitmap(&dcMemSrc,32,32 );
hOldBmp = (HBITMAP) dcMemSrc.SelectObject (bmpMask);
dcMemSrc.FillSolidRect(CRect (0, 0, 32, 32 ),RGB(255,255,255));
hMaskBmp=(HBITMAP)dcMemSrc.SelectObject(hOldBmp);
ICONINFO IconInfo;
IconInfo.fIcon=TRUE;
IconInfo.hbmColor=hBmpClr;
IconInfo.hbmMask=hMaskBmp;
IconInfo.xHotspot=0;
IconInfo.yHotspot=0;
HICON hIcon=CreateIconIndirect(&IconInfo);
::DeleteObject(hBmpClr);
::DeleteObject(hMaskBmp);