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The best image - to -sound - to image converter I´ve seen is
in http://ourworld.compuserve.com/homepages/Peter_Meijer/javoice.htm
it is a java applet that lets to import sound files  convert them to
sonograms to modify it graphically, or just the opposite thing.
You can do wonderful things, like render some clouds and light effects
with Photoshop and then hear the result, or make the sonogram of a
soundfile, modify it graphically and, back to sound, hear it... This
works great with vocal sounds... the innacuracies in the resynthesis are
delicious!
The maximum res. of an image is about 450*450 pixels, so you cannot make
a masterwork of it, and you must be careful with the selected range of
frequencies to render the sound file, but anyway it is free!
Hope this will help you...
Josep M Comajuncosas