If your file is in g726 format, I don't believe you can convert it directly with dBpowerAMP Music Converter as dMC does not have a g726 converter codec.
If this is a cell phone file, do you have software that came with your phone that allows you to convert music to your cell phone? Will that program allow you to convert files from you cell phone back to mp3 or wave or mopre standard audio format?
Can you play this file on your computer?
If so, you should be able to record this file as it plays on your soundcard. For directions on how to do this see this FAQ item from Christina here: http://forum.dbpoweramp.com/showthread.php?t=7318
If you can play this file on WinAmp and you can locate the WinAmp plug-in that plays this, you might be able to use dMC's WinAmp Plug-In Input Decoder from Codec Central. I don't use WinAmp much and I cannot tell you whether there is or is not a WinAmp plug-in for g726.
A little research did indicate several programs that claim to be able to convert to/from g726. I cannot vouch for any of them. None of these are free but all seem to have demo versions (I am not aware of the limitations of the demo versions either). Anyway, the programs I was able to locate and download sites for each are:
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