Larry, even though in the OP's initial post, he says that he wants to convert 300 ppi to 72ppi, it's clear from the OP's 2nd post in this thread (ie, #4), that like all web designers, his actual problem is that he has to make some images fit into a rectangular area that is specified in numbers of pixels, not ppi, and he is adjusting the ppi parameter only because he has discovered that it indirectly can get him close to the pixel dimensions he actually needs.
There is absolutely no reason a web designer like him should ever be concerned with ppi. Instead, if he simply enters the desired pixel dimensions, not only will the resizing give spot-on accurate results, and not need to be iterated (as is necessary when playing with the ppi number), there is the issue of clarity of thought: Why should he continue to fret over a variable (ie, ppi) that is only indirectly related to his real needs.
My beef with your response is that you didn't help him see through this. In fact, by your simple response, you indirectly encouraged him to continue thinking about ppi, as if it was the right approach, even though you and I have been through this exact discussion in one or more previous threads and you seemed to understand it at that time.
Best regards,
Tom