Question

Let’s suppose I have some element and also have some picture in folder. So what I want to do is to take exactly this div and covert it into img tag using picture that I have as a source.

Answer 1

$("#yourDiv").replaceWith("<img src='yourImage.png' />");

From the jQuery docs:

The .replaceWith() method removes content from the DOM and inserts new
content in its place with a single call.

So really, instead of “converting” the div as you ask in your question, this removes the div and replaces it with a new img element. Which should work exactly as you expected, but it’s difficult to say for sure without a clearer question.

Here’s an example fiddle to get you started.