Hi
It would be something like:
// Method that takes an image, splits it into multiple cells and saves each cell to file
procedure SplitImage(Bitmap: TIEBitmap; cols, rows: integer; DestFolder: string);
var
  cellWidth, cellHeight: Double;
  x,y : Integer;
  outBmp: TIEBitmap;
begin
  cellWidth := Bitmap.Width / cols;
  cellHeight := Bitmap.Height / rows;
  outBmp := TIEBitmap.Create;
  outBmp.Allocate( Round( cellWidth ), Round( cellHeight ));
  for x := 0 to cols do
    for y := 0 to rows do
    begin
      Bitmap.CopyRectTo( outBmp,
                         Round( cellWidth * x ), Round( cellHeight * y ),
                         0, 0,
                         Round( cellWidth ), Round( cellHeight ));
      outBmp.Write( IncludeTrailingBackSlash( DestFolder ) + IntToStr( x ) + '_' + IntToStr( y ) + '.bmp' );
    end;
  outBmp.Free;
end;
Nigel 
Xequte Software
www.imageen.com