//initialization
uses jpeg;

function JPGToBMP(jpgImg: TJPEGImage): TBitmap; overload;
function JPGToBMP(jpgFile: string): TBitMap; overload;

//implementation

function JPGToBMP(jpgImg: TJPEGImage): TBitmap;
begin
  Result := TBitmap.Create;
  with Result do
    begin
      Width := jpgImg.Width;
      Height := jpgImg.height;

      Canvas.Draw(0,0,jpgImg);
    end;
end;

function JPGToBMP(jpgFile: string): TBitMap;
var jpgImg: TJPEGImage;
begin
  jpgImg := TJPEGImage.Create;
  jpgImg.LoadFromFile(jpgFile);
  Result := JPGToBMP(jpgImg);
  //nur zur sicherheit
  jpgImg.Free;
end;