GPSBabel software is able to convert various waypoints, tracks, and routes data between popular GPS receivers and mapping programs, which also includes .upoi and .gpx files.
- Open GPSBabel → Select iGO 2008 points of interest Format
- Click on File Name(s) button → navigate to .upoi file
- Select output format GPX XML → type the name of output format to File Name letter box
- Click on Use button.