You use .bmp files inside of VB (picturebox control) and then save the file to jpg on disk.

intel has a dll that does jpg conversions.

http://developer.intel.com/software/.../ijl/index.htm

Part of VB: Kodak ImgEdit Control handles jpg as well.

sample code from the people who wrote the control:
http://www.eistream.com/support_pro/...ample_code.htm