CVT.EXE does ONE-WAY conversion from FAT-16 to FAT-32. 

In order to use FAT-32 you must have Win95B (OSR2) or Win98.
It will not be accessible with other versions of Windows.
To run CVT.EXE you would have to exit to DOS prompt.
Click on "Start > Shut Down > Restart computer in MS-DOS mode".

Usage: CVT d: </[N]>

     d        Drive to convert.
     /[N]     Sets new cluster size in sectors.

The utility appears to be written by Microsoft, but
I couldn't find any documentation or reference for it
on their web site. So use it at your own risk.
