>>I have a system with more than 100,000 pictures. My solution is to give every picture a N(8) name, like 12345678.jpg or 24567890.gif. Similarly I have a directory structure where 12345678.jpg is stored as image\1\2\12345678.jpg, and 24567890.gif is stored as image\2\4\24567890.gif. In my table I only store 12345678 and 24567890 respectively. The file names are calculated by ntoc(1E8*Rand()) and a check whether the file with that name already exists.
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>Wow! This is not sounding like a trivial exersize.
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>In addition to what everyone seems to be recommending, I will need code to allow the user to add/replace/remove a picture associated with a record. When records are deleted, I will want to delete the associated picture to ensure that there are not any orphans. I will need code to refresh the image as the user navigates through the records. It looks like I have to write code to imitate the binding process that is automatic with most other controls.

If there are not too many pictures, you can do as Sergey suggested, use a BLOB field and store the pictures there.