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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;