Convert JPG to WMF

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Considering both the JPEG and WMF graphics formats are somewhat common and well supported, you should have no trouble find some program capable of jpg o wmf conversion, most graphics editors should do fine. One important thing to mention though is that this will create a raster version of the .wmf file and not vector one, although .wmf file is more often used to store vector graphics.

Open JPG file    Open WMF file