The creation of an e-book file from another file in a different format or vice-versa.
Conversion between different formats can be lossy (HTML to text, for example) or lossless (text to HTML). Sometimes a conversion is needed to make an e-book readable on e-book readers or to remove the DRM (see questions tagged digital-rights-management).
There are many tools to convert e-books. One example is Calibre.