Оформил: DeeCo
Автор: http://www.swissdelphicenter.ch

{ 
  Create and edit a new text file in your project directory, 
  eg: newres.txt 

  In the file, write: 

  MY_BMP_RES BITMAP "bmpname.bmp" 

  and save the file. 

  Open a dos shell and go to your directory, type this command: 

  brcc32.exe newres.txt 

  this will create a resource file called newres.res with your bitmap. 
}

 unit Unit1;

 implementation

 {$R *.DFM}
 {$R newres.res}  // add this line! 

procedure TForm1.FormCreate(Sender: TObject);
 var
   MyBmp: TBitmap;
 begin
   MyBmp := TBitmap.Create;
   try
     MyBmp.LoadFromResourceName(HInstance, 'MY_BMP_RES');
     // Do something.... 
  finally
     MyBmp.Free;
   end;
 end;