I want to convert DN values to spectral values for differentiate the features. I need to know the spectral reflectance value to campare with ground truth equipments.
Have a look at the presentation by G. Chander (slide 21) -http://calval.cr.usgs.gov/documents/IRSP6.pdf. As suggested by Rafat Ali, you can use ENVI for conversion but there are several other software solutions out there that can do the job (e.g. ERDAS, any GIS, Matlab ...) If you need help let me know.