I believe that IMP is a dead end format. By that I mean that you can create IMP format books but you cannot do anything with the IMP format except read them. I have never seen a converter that took IMP as an input.
I know that all of the ebooks that I have posted at MobileRead in IMP format are also available here in Sony/BBeB/LRF format so no conversion is needed for your Sony PRS-500.
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