Here is my free utility to convert KML to GPX.
It is freeware and comes without any guarantee or support. It works for me and you are welcome to use it and share it.
The source code is included (I slapped it together quickly and crudely, so don't judge my code).
You are free to report bugs, but I make no promises...
I hope it works for you,
P.S. There where various postings on this topic, so I started a new one so as not to have to upload it many times.
=== UPDATE 09/10/05 ===
This link includes version 1.2
Fixed limitation / bug reported by cybarber on 09/10/05