-.Tc Ic conv=
-.Ar value
-.Oo
-.Op \&, Ar value \&...
-.Cx
-.Oo
-Where values are comma-separated symbols
-from the following list.
-.Tw Fl
-.Tp Ic block
-Convert variable length records to fixed
-length.
-Read characters into the
-.Ic cbs
-buffer, delete a trailing <newline>, and
-pad to the length of the
-.Ic cbs
-buffer with
-<space>s.
-.Ic block
-and
-.Ic unblock
-are mutually
-exclusive.
-.Tp Ic unblock
-Convert fixed length records to variable
-length.
-Read a number of characters
-equal to the size of the
-.Ic cbs
-buffer,
-delete all trailing <blank>s, and append
-a <newline>.
-.Tp Ic lcase
-Map characters in the alpha character
-classification from class upper to the
-corresponding value in class lower.
-.Ic lcase
+.It Cm files= Ns Ar n
+Copy
+.Va n
+input files before terminating.
+This operand is only applicable when the input device is a tape.
+.It Cm ibs= Ns Ar n
+Set the input block size to
+.Va n
+bytes instead of the default 512.
+.It Cm if= Ns Ar file
+Read input from
+.Ar file
+instead of the standard input.
+.It Cm obs= Ns Ar n
+Set the output block size to
+.Va n
+bytes instead of the default 512.
+.It Cm of= Ns Ar file
+Write output to
+.Ar file
+instead of the standard output.
+Any regular output file is truncated unless the
+.Cm notrunc
+conversion value is specified.
+If an initial portion of the output file is skipped (see the
+.Cm seek
+operand)
+the output file is truncated at that point.
+.It Cm seek= Ns Ar n
+Seek
+.Va n
+blocks from the beginning of the output before copying.
+On non-tape devices, a
+.Xr lseek 2
+operation is used.
+Otherwise, existing blocks are read and the data discarded.
+If the user does not have read permission for the tape, it is positioned
+using the tape
+.Xr ioctl 2
+function calls.
+If the seek operation is past the end of file, space from the current
+end of file to the specified offset is filled with blocks of
+.Tn NUL
+bytes.
+.It Cm skip= Ns Ar n
+Skip
+.Va n
+blocks from the beginning of the input before copying.
+On input which supports seeks, a
+.Xr lseek 2
+operation is used.
+Otherwise, input data is read and discarded.
+For pipes, the correct number of bytes is read.
+For all other devices, the correct number of blocks is read without
+distinguishing between a partial or complete block being read.
+.It Xo
+.Cm conv=
+.Ns Cm value Ns Op \&, Cm value \&...
+.Xc
+Where
+.Cm value
+is one of the symbols from the following list.
+.Bl -tag -width unblock
+.It Cm ascii , oldascii
+The same as the
+.Cm unblock
+value except that characters are translated from
+.Tn ECBDIC
+to
+.Tn ASCII
+before the
+records are converted.
+(These values imply
+.Cm unblock
+if the operand
+.Cm cbs
+is also specified.)
+There are two conversion maps for
+.Tn ASCII .
+The value
+.Cm ascii
+specifies the recommended one which is compatible with System V.
+The value
+.Cm oldascii
+specifies the one used in historic
+.Tn AT&T
+and pre-4.3BSD-reno systems.
+.It Cm block
+Treats the input as a sequence of newline or end-of-file terminated variable
+length records independent of input and output block boundaries.
+Any trailing newline character is discarded.
+Each input record is converted to a fixed length output record where the
+length is specified by the
+.Cm cbs
+operand.
+Input records shorter than the conversion record size are padded with spaces.
+Input records longer than the conversion record size are truncated.
+The number of truncated input records, if any, are reported to the standard
+error output at the completion of the copy.
+.It Cm ebcdic , ibm , oldebcdic , oldibm
+The same as the
+.Cm block
+value except that characters are translated from
+.Tn ASCII
+to
+.Tn EBCDIC
+after the
+records are converted.
+(These values imply
+.Cm block
+if the operand
+.Cm cbs
+is also specified.)
+There are four conversion maps for
+.Tn EBCDIC .
+The value
+.Cm ebcdic
+specifies the recommended one which is compatible with
+.At V .
+The value
+.Cm ibm
+is a slightly different mapping, which is compatible with the
+.At V
+.Cm ibm
+value.
+The values
+.Cm oldebcdic