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What is the difference between .dvms and .ima?

Name: Variable Slope Delta Modulation audio; Headerless File of IMA ADPCM Audio Data
Extension: .dvms; .ima
Format: Binary; Binary
Category: Audio; Audio
Developer: Microsoft; IBM
Description: Variable Slope Delta Modulation audio; A headerless file of IMA ADPCM audio data. IMA ADPCM claims 16-bit precision packed into only 4 bits, but in fact sounds no better than .vox.
MIME Type: audio/x-dvms; audio/x-adpcm
Sample: sample.dvms; sample.ima
Wikipedia: .ima on Wikipedia

Convert dvms to ima