1) American business magazine 2) Metallurgical process 
[metallurgy] Converting is a type of metallurgical smelting that includes several processes; the most commercially important form is the treatment of molten metal sulfides to produce crude metal and slag, as in the case of copper and nickel converting. A now-uncommon form is batch treatment of pig iron to produce steel by the Bessemer proce...
• (p. pr. & vb. n.) of Convert
Sawing timbers into smaller sections.