Convert JPG to BMP

Hi All, I’m having the same problem trying to convert Gif to bmp. There are some *.flt files to convert from bmp to jpg and gif (GIFIMP32.FLT,JPEGIM32.FLT). I’ve been looking for a simple ocx to convert graphical formats but I didn’t find anything. I think there must be any kind of API Call or system Dll function. Regards, Raúl.