A file that is labeled "something.exe" is a PC "executable" file, similar to a Mac .app "application" file. The only way to convert that, to my knowledge, is to obtain the source code and then use a Mac compiler like Code Warrior or Code Warrior Lite to recompile it for Mac. In short, it would take REAL programming rather than light hacking with ResEdit or a text editor.
Any Mac programers out there want to comment?
Different is GOOD!