Var
jpeg: TJPEGImage;
bmp: TBitmap;
Begin
jpeg:= TJPEGImage.Create;
try
jpeg.LoadFromFile( filename );
bmp:= TBitmap.Create;
try
bmp.Assign( jpeg );
bmp.SaveTofile( ChangeFileExt( filename, '.BMP' ));
finally
bmp.free
end;
finally
jpeg.free
end;
end;