Shareware, but you can try: http://www.download.com/File-Association-Manager/3000-2094_4-10309235.html

Seems freeware: File Type Manager 2.0.1 (http://frank.neatstep.com/node/1)

Are you using XP?
This registry key could solve, if imported (take care on working with registry):

Windows Registry Editor Version 5.00

[HKEY_CLASSES_ROOT\.jpe]
"PerceivedType"="image"
@="jpegfile"
"Content Type"="image/jpeg"

[HKEY_CLASSES_ROOT\.jpe\OpenWithProgids]
"jpegfile"=hex(0):

[HKEY_CLASSES_ROOT\.jpe\PersistentHandler]
@="{098f2470-bae0-11cd-b579-08002b30bfeb}"

[HKEY_CLASSES_ROOT\.jpeg]
"PerceivedType"="image"
@="jpegfile"
"Content Type"="image/jpeg"

[HKEY_CLASSES_ROOT\.jpeg\jpegfile]

[HKEY_CLASSES_ROOT\.jpeg\jpegfile\ShellNew]

[HKEY_CLASSES_ROOT\.jpeg\OpenWithProgids]
"jpegfile"=hex(0):

[HKEY_CLASSES_ROOT\.jpeg\PersistentHandler]
@="{098f2470-bae0-11cd-b579-08002b30bfeb}"

[HKEY_CLASSES_ROOT\.jpg]
"PerceivedType"="image"
@="jpegfile"
"Content Type"="image/jpeg"

[HKEY_CLASSES_ROOT\.jpg\jpegfile]

[HKEY_CLASSES_ROOT\.jpg\jpegfile\ShellNew]

[HKEY_CLASSES_ROOT\.jpg\OpenWithProgids]
"jpegfile"=hex(0):

[HKEY_CLASSES_ROOT\.jpg\PersistentHandler]
@="{098f2470-bae0-11cd-b579-08002b30bfeb}"

[HKEY_CLASSES_ROOT\jpegfile]
@="JPEG Image"
"EditFlags"=dword:00010000
"FriendlyTypeName"=hex(2):40,00,25,00,53,00,79,00,73,00,74,00,65,00,6d,00,52,\
  00,6f,00,6f,00,74,00,25,00,5c,00,53,00,79,00,73,00,74,00,65,00,6d,00,33,00,\
  32,00,5c,00,73,00,68,00,69,00,6d,00,67,00,76,00,77,00,2e,00,64,00,6c,00,6c,\
  00,2c,00,2d,00,33,00,30,00,33,00,00,00
"ImageOptionFlags"=dword:00000003

[HKEY_CLASSES_ROOT\jpegfile\CLSID]
@="{11943940-36DE-11CF-953E-00C0A84029E9}"

[HKEY_CLASSES_ROOT\jpegfile\DefaultIcon]
@="C:\\WINDOWS\\Installer\\{90280409-6000-11D3-8CFE-0050048383C9}\\PEicons.exe,5"

[HKEY_CLASSES_ROOT\jpegfile\shell]

[HKEY_CLASSES_ROOT\jpegfile\shell\Open]
@="&Open"

[HKEY_CLASSES_ROOT\jpegfile\shell\Open\command]
@="\"C:\\Program Files\\Common Files\\Microsoft Shared\\PhotoEd\\PHOTOED.EXE\" \"%1\""
"command"=hex(7):43,00,38,00,34,00,44,00,56,00,6e,00,2d,00,7d,00,66,00,28,00,\
  59,00,52,00,5d,00,65,00,41,00,52,00,36,00,2e,00,6a,00,69,00,50,00,68,00,6f,\
  00,74,00,6f,00,45,00,64,00,69,00,74,00,6f,00,72,00,46,00,69,00,6c,00,65,00,\
  73,00,3e,00,44,00,6f,00,54,00,5d,00,6a,00,49,00,7b,00,6a,00,66,00,28,00,3d,\
  00,31,00,26,00,4c,00,5b,00,2d,00,38,00,31,00,2d,00,5d,00,20,00,22,00,25,00,\
  31,00,22,00,00,00,00,00

[HKEY_CLASSES_ROOT\jpegfile\shell\Print]
@="&Print"

[HKEY_CLASSES_ROOT\jpegfile\shell\Print\command]
@="\"C:\\Program Files\\Common Files\\Microsoft Shared\\PhotoEd\\PHOTOED.EXE\" /p \"%1\""
"command"=hex(7):43,00,38,00,34,00,44,00,56,00,6e,00,2d,00,7d,00,66,00,28,00,\
  59,00,52,00,5d,00,65,00,41,00,52,00,36,00,2e,00,6a,00,69,00,50,00,68,00,6f,\
  00,74,00,6f,00,45,00,64,00,69,00,74,00,6f,00,72,00,46,00,69,00,6c,00,65,00,\
  73,00,3e,00,44,00,6f,00,54,00,5d,00,6a,00,49,00,7b,00,6a,00,66,00,28,00,3d,\
  00,31,00,26,00,4c,00,5b,00,2d,00,38,00,31,00,2d,00,5d,00,20,00,2f,00,70,00,\
  20,00,22,00,25,00,31,00,22,00,00,00,00,00

[HKEY_CLASSES_ROOT\jpegfile\shell\Printto]

[HKEY_CLASSES_ROOT\jpegfile\shell\Printto\command]
@="\"C:\\Program Files\\Common Files\\Microsoft Shared\\PhotoEd\\PHOTOED.EXE\" /pt \"%1\" \"%2\" \"%3\" \"%4\""
"command"=hex(7):43,00,38,00,34,00,44,00,56,00,6e,00,2d,00,7d,00,66,00,28,00,\
  59,00,52,00,5d,00,65,00,41,00,52,00,36,00,2e,00,6a,00,69,00,50,00,68,00,6f,\
  00,74,00,6f,00,45,00,64,00,69,00,74,00,6f,00,72,00,46,00,69,00,6c,00,65,00,\
  73,00,3e,00,44,00,6f,00,54,00,5d,00,6a,00,49,00,7b,00,6a,00,66,00,28,00,3d,\
  00,31,00,26,00,4c,00,5b,00,2d,00,38,00,31,00,2d,00,5d,00,20,00,2f,00,70,00,\
  74,00,20,00,22,00,25,00,31,00,22,00,20,00,22,00,25,00,32,00,22,00,20,00,22,\
  00,25,00,33,00,22,00,20,00,22,00,25,00,34,00,22,00,00,00,00,00