The m32towal.zip file you have requested: Utilities / Mapping Tools / m32 -> wal Texture Converter - 27.89kb is not available. Perhaps try browsing all files for the game Soldier of Fortune and upload any files you want to share or are missing. This is the only information we could locate:
For all you mappers out there who like using Worldcraft instead of SoFRadiant, there is a new texture converter utility out. This utility converts m32 to wal texture format. Thanks J.Sera!