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How can I convert bmp, jpg, gif to either wmf or emf files?

I need a free utility which can convert bmp, jpg, gif files into either wmf or emf files. Does anyone know of a free utility which can do this?
Dave Williams, January 2004
You can save files from PowerPoint as WMF files. This may not do what you want, but if you happen to have PowerPoint it might be worth trying.

Simon, January 2004