procedure TForm1.Button1Click(Sender: TObject);
var
 m : TmetaFile;
 mc : TmetaFileCanvas;
 b : tbitmap;
begin
 m := TMetaFile.Create;
 b := TBitmap.create;
 b.LoadFromFile('C:.bmp');
 m.Height := b.Height;
 m.Width := b.Width;
 mc := TMetafileCanvas.Create(m, 0);
 mc.Draw(0, 0, b);
 mc.Free;
 b.Free;
 m.SaveToFile('C:.emf');
 m.Free;
 Image1.Picture.LoadFromFile('C:.emf');
end;