MS Paint by default will only open or save files in BMP format and cannot open JPG or GIF files or provide JPG or GIF in save as options. If you have Office 2000 or later then you can make Paint to open other formats like JPEG,GIF.
1. Click Start – Settings – Control Panel [Start - Control Panel in XP].
2. Double-click to open the Add/Remove Programs [Add or Remove programs in XP].
3. Click Microsoft Office and click Add/Remove [Change/Remove in XP].
4. Click Add or Remove features.
5. In the Microsoft Office: Update features, click the plus sign next to Converters and Filters then the plus sign next to the Graphics.
6. Click to select “Run all from My Computer”.
7. Now, start MS Paint and try to open JPG / GIF files on your computer. This will install the required filters for MS Paint to support JPG and GIF files.