  We establish a set of resource conversion relationships between quantum
coherence and multipartite entanglement in many-body systems, where the
operational measures of resource cost and distillation are focused. Under the
multipartite incoherent operation, the initial coherence of single-party system
bounds the maximal amounts of corresponding operational entanglement in an
arbitrary bipartite partition as well as the genuine multipartite entanglement
in many-body systems. Furthermore, the converted multipartite entanglement can
be transferred to its subsystems and restored to coherence of a single party by
means of local incoherent operations and classical communication, which
constitutes a protocol of resource interconversion within the full incoherent
operation scenario. As an example, we present a scheme for cyclic
interconversion between coherence and genuine multipartite entanglement in
three-qubit systems without loss. Moreover, we analyze the property of
bipartite and multipartite genuine multi-level entanglement by the initial
coherence and investigate multipartite resource dynamics in the conversion.
