IMAX and AMC Entertainment plan to convert 100 IMAX theaters into digital 3-D venues at a cost of $50 million for the projection equipment alone, the New York Times reported today (Friday). In addition, AMC plans to retrofit IMAX auditoriums in 33 cities with new seating and larger screens. The companies noted that they expect to recover the costs by charging an extra $2-4 to see films in the giant-screen, 3-D auditoriums. Bradley Wechsler, co-CEO of IMAX, called the deal "Transformational for us from a strategic point of view."