$file_field = field_file_save_file($temp, $validators = array(), file_create_path($destination), $account = NULL);
        
        if(count($file_field) > 0){
          // Create a new file node after saving the file
          $img_node = new stdClass();
          $img_node->title = $file_field['filename'];
          $img_node->body = '';
          $img_node->status = 1;
          $img_node->type = 'image';
          $img_node->created = time();
          $img_node->changed = time();
          $img_node->uid = 1;
          $img_node->status = 1;
          $img_node->active = 1;
          $img_node->promote = 1;
          $img_node->field_image = array(
            array(
              'fid' => $file_field['fid'],
              'title' => basename($file_field['filename']),
              'filename'  => $file_field['filename'],
              'filepath' => $file_field['filepath'],
              'filesize' => $file_field['filesize'],
              'mimetype' => $file_field['filemime'],
              'description' => basename($file_field['filename']),
              'list' => 1,
            ),
          );

          node_save($img_node);

http://drupal.org/node/330421

Programmatically create a file node from a saved file

image, file, drupal

PHP