Thank you

My pleasure :-)

* I presume this converts MPEG files to 3GP files?
* if so, is the quality as good (or worse?)

3gp is a smaller image size isn't it ? - if that's the case, there has
to be some loss somewhere...

* I presume it is Windows software. I don't suppose there is any Mac
software that does this? (I use both platforms - but I prefer to use
Mac when possible)

It is i'm afraid - not sure what convertors there are for a mac, but my
mate has one and he's fairly well clued up - i'll see if I can find
out !