using (var gr = Graphics.FromHwnd(IntPtr.Zero))
{
    var hdc = gr.GetHdc();

    using (var metafile = new Metafile("Sample.emf", hdc))
    using (var g = Graphics.FromImage(metafile))
    {
        // something draw
        g.DrawRectangle(Pens.Blue, 0, 0, 100, 50);
        g.FillEllipse(Brushes.Yellow, 10, 10, 80, 30);
        g.DrawString("Hello World!", Font, Brushes.Red, 0, 0);
    }

    gr.ReleaseHdc(hdc);
}