how do I convert *.jpg to *.eps files?

[Anne Shelley]

I have a *.jpg file that I need converted to *.eps.
I have tried renaming it and then reopening it in MS Office Picture Manager
but it is a little distorted - does anybody have any ideas on what I can do
to fix this?

 

[Jezebel]

Open it in a graphic editor and do a Save As.