We have found one software suitable in our database for this conversion.
Xnview / Xnconvert supports a huge quantity of various graphics file formats and can perfrom some simple conversions between them. It happens to support the somewhat uncommon Optocat format (.asb files) as well as the generic (.img files) so it should be your first choice for this type of abs to img conversion.
Updated: March 11, 2022
ABS
An abs file extension is related to the Optocat, an obsolete picture file format, but still viewable in XnView picture image viewer.
IMG
Files with img file extension can also be commonly found as various bitmap images in more than dozen different formats, including ADEX, Erdas, GEM, Radiance, VICAR, Analyze etc.
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