http://www.imtoo.com/ipad-video-converter.html
ImTOO iPad Video Converter is designed for iPad users to watch any video format on the iPad. The iPad converter takes general video (AVI, MPEG, WMV, DivX, MP4, MOV, RM, RMVB, ASF, 3GP) and audio formats (WMA, RA, AC3, OGG, APE, MP2, CDA) and converts to iPad video (H.264 & MPEG4 & MOV) and audio formats (MP3 & WAV & AAC & AIFF). Also converts high-definition (HD) videos including AVCHD (*.mts, *.m2ts), H.264/MPEG-4 AVC to iPad 720p H.264 HD video so you can enjoy HD movies on the iPad