Converting simple ira to roth?

[TonyM]

So I have a traditional IRA and I was thinking about converting it to a Roth if I make the trader status election with the IRS this year. Would this be beneficial? I won't be able to deduct the contributions to the simple IRA anyway will I? I understand the downside is that I will have to pay the taxes on the amount converted in the year it is done. Since I'm self employed I can't contribute pre-tax money to an IRA can I ?

Tia for your responses.