Conversion is the process of cutting and shaping timber into commercial sizes. The tree trunk or stem is first cut into transportable pieces called logs. At the sawmill, the log is then converted (cut) into commercial, marketable sizes such as boards and planks.
Timber conversion should normally be done by experienced individuals. Wastage of timber should be minimized, and adequate allowance should be made for squaring, planning, and shrinking when fixing the position of the saw.