diff --git a/retroload-lib/src/Examples.ts b/retroload-lib/src/Examples.ts
index 333e8c0..b2ee920 100644
--- a/retroload-lib/src/Examples.ts
+++ b/retroload-lib/src/Examples.ts
@@ -457,6 +457,10 @@ export function getLocalPath(example: ExampleDefinition): string {
   return `${__dirname}/../examples/formats/${example.dir}/${example.file}`;
 }
 
+export function getLocalPathByDirAndFile(dir: string, file: string): string {
+  return `${__dirname}/../examples/formats/${dir}/${file}`;
+}
+
 export function getUrl(example: ExampleDefinition): string {
   return `https://github.com/stefanschramm/retroload/tree/main/retroload-lib/examples/formats/${example.dir}/${example.file}`;
 }
diff --git a/retroload-lib/src/conversion/ConverterManager.test.ts b/retroload-lib/src/conversion/ConverterManager.test.ts
new file mode 100644
index 0000000..292ef10
--- /dev/null
+++ b/retroload-lib/src/conversion/ConverterManager.test.ts
@@ -0,0 +1,13 @@
+import {getLocalPathByDirAndFile} from '../Examples.js';
+import {BufferAccess} from '../common/BufferAccess.js';
+import {convert} from './ConverterManager.js';
+import * as fs from 'fs';
+
+test('ConverterManager calls convert function of ConverterDefinition', () => {
+  const data = BufferAccess.createFromNodeBuffer(fs.readFileSync(getLocalPathByDirAndFile('kc851_tap', 'rl.com')));
+
+  const result = convert(data, 'kctap', {});
+
+  const expectedData = BufferAccess.createFromNodeBuffer(fs.readFileSync(getLocalPathByDirAndFile('kc851_tap', 'rl.tap')));
+  expect(result.asHexDump()).toBe(expectedData.asHexDump());
+});
diff --git a/retroload-lib/src/conversion/ConverterManager.ts b/retroload-lib/src/conversion/ConverterManager.ts
new file mode 100644
index 0000000..8395c5c
--- /dev/null
+++ b/retroload-lib/src/conversion/ConverterManager.ts
@@ -0,0 +1,17 @@
+import {type BufferAccess} from '../common/BufferAccess.js';
+import {FormatNotFoundError} from '../common/Exceptions.js';
+import {OptionContainer, type OptionValues} from '../encoding/Options.js';
+import {converters} from './ConverterProvider.js';
+import {type ConverterDefinition} from './converter/ConverterDefinition.js';
+
+export function convert(data: BufferAccess, identifier: string, options: OptionValues): BufferAccess {
+  const chosenConverters = converters.filter((c: ConverterDefinition) => c.identifier === identifier);
+
+  if (chosenConverters.length === 0) {
+    throw new FormatNotFoundError(identifier);
+  }
+
+  const converter = chosenConverters[0];
+
+  return converter.convert(data, new OptionContainer(options));
+}
diff --git a/retroload-lib/src/conversion/ConverterProvider.ts b/retroload-lib/src/conversion/ConverterProvider.ts
new file mode 100644
index 0000000..829f566
--- /dev/null
+++ b/retroload-lib/src/conversion/ConverterProvider.ts
@@ -0,0 +1,6 @@
+import {type ConverterDefinition} from './converter/ConverterDefinition.js';
+import KcTapConverter from './converter/KcTapConverter.js';
+
+export const converters: ConverterDefinition[] = [
+  KcTapConverter,
+];
diff --git a/retroload-lib/src/conversion/converter/ConverterDefinition.ts b/retroload-lib/src/conversion/converter/ConverterDefinition.ts
new file mode 100644
index 0000000..de9921e
--- /dev/null
+++ b/retroload-lib/src/conversion/converter/ConverterDefinition.ts
@@ -0,0 +1,9 @@
+import {type BufferAccess} from '../../common/BufferAccess.js';
+import {type OptionContainer, type PublicOptionDefinition} from '../../encoding/Options.js';
+
+export type ConverterDefinition = {
+  readonly name: string;
+  readonly identifier: string;
+  readonly options: PublicOptionDefinition[];
+  readonly convert: (ba: BufferAccess, options: OptionContainer) => BufferAccess;
+};
diff --git a/retroload-lib/src/conversion/converter/KcTapConverter.ts b/retroload-lib/src/conversion/converter/KcTapConverter.ts
new file mode 100644
index 0000000..3724514
--- /dev/null
+++ b/retroload-lib/src/conversion/converter/KcTapConverter.ts
@@ -0,0 +1,59 @@
+import {BufferAccess} from '../../common/BufferAccess.js';
+import {type OptionContainer} from '../../encoding/Options.js';
+import {type ConverterDefinition} from './ConverterDefinition.js';
+
+const definition: ConverterDefinition = {
+  name: 'KC .TAP-File',
+  identifier: 'kctap',
+  options: [],
+  convert,
+};
+export default definition;
+
+function convert(data: BufferAccess, _options: OptionContainer): BufferAccess {
+  const blocks = data.chunksPadded(128, 0x00);
+  const outBa = BufferAccess.create(16 + (1 + blocks.length) * 129);
+
+  // TODO: use options
+  const header = createHeader(
+    'RL',
+    'COM',
+    0x0300,
+    0x0300 + data.length() - 1,
+    0x0300,
+  );
+
+  // TAP header
+  outBa.writeUint8(0xc3);
+  outBa.writeAsciiString('KC-TAPE by AF. ');
+
+  // header block (FCB)
+  outBa.writeUint8(0);
+  outBa.writeBa(header);
+
+  // data blocks
+  for (let i = 0; i < blocks.length; i++) {
+    outBa.writeUint8(i === blocks.length - 1 ? 0xff : i + 1);
+    outBa.writeBa(blocks[i]);
+  }
+
+  return outBa;
+}
+
+function createHeader(name: string, fileType: string, loadAddress: number, endAddress: number, startAddress: number): BufferAccess {
+  const header = BufferAccess.create(128);
+
+  header.writeAsciiString(name, 8, 0x00);
+  header.writeAsciiString(fileType);
+  header.writeUint8(0x00); // reserved
+  header.writeUint8(0x00); // reserved
+  header.writeUint16Le(0x0000); // PSUM (block checksum(?))
+  header.writeUint8(0x00); // ARB (internal working cell(?))
+  header.writeUint8(0x03); // BLNR (block number(?)) (count?)
+  header.writeUint16Le(loadAddress); // AADR
+  header.writeUint16Le(endAddress); // EADR
+  header.writeUint16Le(startAddress); // SADR
+  header.writeUint8(0x00); // SBY (protection byte)
+
+  return header;
+}