Dear Jungmoon,
most likely, .ima is not a DICOM format file, but some kind of predecessor format that SIEMENS/Bruker uses internally. The best thing to do would be to go back to the scanner and export the data as proper DICOM. These files can then be converted as usual by SPM. Also, there might be tools around that read .ima files into MATLAB/SPM, but they are most likely not well-maintained and may be out of date.
Best,
Volkmar
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