I suppose "upl" is of type SoftArtisans.Net.FileUp,

so, have you ever tried casting?

Like replacing
[VB]
if ( upl.Form(item).ContentType = "image/gif" OR upl.Form(item).ContentType = "image/jpeg" OR upl.Form(item).ContentType = "image/pjpeg") then

with something like

[C#]
if ( ((SoftArtisans.Net.SaFile)upl.Form(item)).ContentType == "image/gif" || ((SoftArtisans.Net.SaFile)upl.Form(item)).ContentType == "image/jpeg" || ((SoftArtisans.Net.SaFile)upl.Form(item)).ContentType == "image/pjpeg" )
{ ... }

(I'm sorry, I can read most of VB.net but I can't write it. But I figure you will get my point after all.)