Does anyone have an app (or know of a way) to convert files with the .ima or .IMA extension to a format which OS X can read?
".IMA"'s most common use appears to be for disk or partition image files, though it's not unusual for random apps to pick a file extension for their documents that's already commonly used elsewhere.
You could TRY changing the extension to DMG or IMG and see if disk utility likes it. Absolutely no guarantees.