The way I have found to be most reliable is to base64_encode your image then insert that into a text field in your table.
Make sure you pump up the following values in your php.ini and restart IIS
mssql.textlimit = 2147483647
mssql.textsize = 2147483647
when you want to view it.. select the data, base64_decode the variable storing the data. perform a stripslashes on it and you should have exactly what you started with.. try not to go over about a 1 meg or so with this format.
Hope this helps.