Program *besides Photoshop or PSP* for converting 24 bit bmps to 32 bit ones

Umm... I think IrfranView or Xnview can do that. Just go to www.zdnet.com and search for the freeware.

IrfanView doesn't show anything in its options with BMP files, so I don't know if it can change it.

Did you forget about good ole Paint? 😉

(EDIT)Oops, Paint doesn't save 32-bit bitmaps :P.

Not sure what kind of options are provided for BMPs in the Gimp, but you can try it: http://gimp.org/

(if you go to the downloads section, there is a link to the Win32 version)

btw, why are you using BMPs? They are a terrible image format. The only thing they're good for are Windows wallpaper, and if you have some kind of game that imports BMPs as image types.

Skins for Vice City. The txd images must be supplied 32 bit bmps.

I use LView Pro. I'm sure it can do something like that...