procedure ConvertBMP2WMF
 (const BMPFileName, WMFFileName: TFileName);
var
 MetaFile: TMetafile;
 Bitmap: TBitmap;
begin
 Metafile := TMetaFile.Create;
 Bitmap := TBitmap.Create;
 try
 Bitmap.LoadFromFile(BMPFileName);
 with MetaFile do
 begin
 Height := Bitmap.Height;
 Width := Bitmap.Width;
 Canvas.Draw(0, 0, Bitmap);
 SaveToFile(WMFFileName);
 end;
 finally
 Bitmap.Free;
 MetaFile.Free;
 end;
end;

// Использование:
ConvertBMP2WMF('c:\mypic.bmp', 'c:\mypic.wmf')