procedure TMainForm.Button5Click(Sender: TObject);
var
blbAccess, blbMSSQL: TBLOBField;
strm: TADOBLOBStream;
//mem: TMemoryStream;
begin
qAccess.Edit;
qMSSQL.Edit;
blbAccess := (qAccess.FieldByName('pic') as TBLOBField);
blbMSSQL  := (qMSSQL.FieldByName('pic') as TBLOBField);
blbAccess.LoadFromFile('PICTURE.BMP');
blbMSSQL.LoadFromFile('PICTURE.BMP');

blbAccess.SaveToFile('AccessPICTURE.BMP');
blbMSSQL.SaveToFile('MSSQLPICTURE.BMP');
qAccess.Post;
qMSSQL.Post;
end;

var 
ole: TFileStream; 
Rs: TADOQuery; 
begin 
ole:=TFileStream.Create('F:\Price.xls',fmOpenReadWrite); 
size:=ole.Size; 
Rs:=TADOQuery.Create(nil); 
rs.Connection:=dbs; 
rs.SQL.Text:='insert into t_docs (doc) values (:p)'; 
rs.Parameters.ParamByName('p').LoadFromStream(ole,ftBlob); 
rs.ExecSQL; 
end;

blbAccess.SaveToFile('AccessPICTURE.BMP'); - в файле четыре первых байта картинки 
blbMSSQL.SaveToFile('MSSQLPICTURE.BMP'); -- нормалная картинка

blbAccess.BlobType = ftMemo;

blbAccess.IsBlob = true;

blbAccess.BlobType = ftBlob;