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;