You can use some of the popular disk management applications, like ISOBuster, MagicISO, or UltraIso to convert 000 CD/DVD image data recovery files to universal ISO binary disk image format, which is what 000 to iso conversion represents.
On Mac you would need to create Windows virtual machine in Parallels Desktop, VirtualBox or similar software and install any of the utilities from our list below and convert .000 image to .ISO binary file format.