This article is from the Apple ][ Emulator Resources Guide, by Alex Maddison with numerous contributions by others.
This image is generally 143390 bytes in size, and is a proprietary format used solely by the SimSystem IIE emulator. According to "SIMIIE.DOC" this format adds a 30 byte header to the binary and GCR disk-images (none of the other formats possess a header) and adjusts the interleaving of the binary disk-image from DOS3.3 to raw hardware format. This image can also store GCR format - "disk data in its purest GCR encoded format, the same way it is stored on a real Apple II...which makes this format suitable for many copy- protection methods used on Apple II products." GCR format files will vary in length - usually greater than 200K. Since no FTP sites store disk-images in IIE format, there is currently no need for a program to convert IIE back to DO or NDO formats.
On the MACINTOSH - There is currently no way to convert either from or to IIE on the Macintosh.
On the PC - Use "Dsk2iie" to convert disks from DO format to IIE format. SimIIe utilities, including "dsk2iie", are available in the "sim2du10.zip" archive released by Galen C. Hunt <firstname.lastname@example.org>.
PROGRAM LOCATIONS: ftp://ftp.apple.asimov.net/pub/apple_II/emulators/simiie/ (contains "dsk2iie")