Hi Rahul,
if you want to save image in SQL Server DataBase,
first we have to convert that image into bytes(BCoz SQL 
Server support byte format).
using system.io.iostream we can convert image into stream 
of bytes.

For example :

stfFilename is path that contain your image.

 Public Shared Function LoadImage(ByVal stfFilename As 
String) As System.Drawing.Image

Dim oStream As System.IO.Stream
Dim oAssembly As System.Reflection.Assembly
oAssembly = System.Reflection.Assembly.GetEntryAssembly
oStream = oAssembly.GetManifestResourceStream(stfFilename)
Return System.Drawing.Image.FromStream(oStream)
End Function

for retrieving image from DB just reverse concept.