ImTOO Apple TV Video Converter is a commercial video converter. It was designed to let you convert your video files so that they can be played on the Apple TV. As you may know, not every video file will play on the ATV, As a matter of fact, only MOV, H.264, MPEG-4 and M4V videos. This converter lets you open pretty much any video file and convert it into those formats. There are three conversion profiles for the AppleTV. Two of them use H.264 and the remaining one, MPEG-4.
Graphically, the application looks like any other ImTOO converter I have tested. It has a nice graphical user interface, which uses a nice color scheme. The interface consists of a space for your conversion queue, a video player and some conversion settings on top of it, and at the bottom, a drop-down menu with all the supported formats and conversion profiles.
In my testing, I converted a 720p MKV file into an HD H.264 file. The process was quick enough and the resulting file looked good.
In short, this is a nice converter, but in my opinion, $39.95 is too much to pay when the app doesn't have a video editor and no GPU acceleration.