high quality conversion

[khuram]

i have got a anime film and it is 40 megabites big and lasts for 59 mins
but the quality is low is there any way to increase the quality.

[bugster]

Simple answer = no
You may be able to improve some aspects of it (in your opinion), ofen at the expense of others, by using filters (such as noise reduction etc) and re-encoding. But the general rule applies garbage in = garbage out. You could try using virtualdub to do this.