Ermm....
I'm not sure exactly what you're trying to do (maybe a little explanation might help?), but IRXs are already in ELF format.
File sees them like this:
I'm trying to convert an IRX file to a PRX. I've seen the ELF headers on both files, but the processor specific-ness is what troubles me. There's just been something looping my head about running some PS2 modules on a PSP, I know the code is written according to PS2 hardware, but there are some things I wanted to try. And thanks for the reply jbit.