Ben - We have purchased a commercial software package that performs 2-way
conversion between DXF and GDS-II that we are pretty happy with.

The vendor is:   |~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
  |Bud Curtis                                        |
  |Curtis CAE                                       |  hcurtis@usa.net
  |15065 Herring Road                       |  CIS: 72730,1402
  |Colorado Springs, CO  80908       |  (719)495-2162
  |~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
  | Custom Database & Information Processing for the
  | Design & Manufacturing Industry
  |~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
You may also want to check with a mask house, since they deal with these issues
on a frequent basis.

Jeff Melzak
CWRU