function bmp2emf(const SourceFileName: TFileName): Boolean;
// Converts a Bitmap to a Enhanced Metafile (*.emf)
var
 Metafile: TMetafile;
 MetaCanvas: TMetafileCanvas;
 Bitmap: TBitmap;
begin
 Metafile := TMetaFile.Create;
 try
  Bitmap := TBitmap.Create;
  try
  Bitmap.LoadFromFile(SourceFileName);
  Metafile.Height := Bitmap.Height;
  Metafile.Width := Bitmap.Width;
  MetaCanvas := TMetafileCanvas.Create(Metafile, 0);
  try
  MetaCanvas.Draw(0, 0, Bitmap);
  finally
  MetaCanvas.Free;
  end;
  finally
  Bitmap.Free;
  end;
  Metafile.SaveToFile(ChangeFileExt(SourceFileName, '.emf'));
 finally
  Metafile.Free;
 end;
end;
procedure TForm1.Button1Click(Sender: TObject);
begin
 bmp2emf('C:\TestBitmap.bmp');
end;