THIS PROCEDURE WAS FRIST TIME INTRODUCED ON TOTAL-IMPACT.COM
TUTORIAL WITH SOUND (more detailed)
You can use this tutorial if you are using Flash Player version 6 (does not work in 4, 5)
LOADING THE SAME WAY AS LOAD EXTERNAL SWF FILES IN SPRITE
Create new SWiSH file
Insert A Sprite (better to name it)
Go into Sprite's timeline
Add action as Load Movie
Give the name of .jpg file
Do not forget to set level to -1 (or select the Sprite radio button)
Export to the same place where jpeg is placed. Now test