This sample shows how to receive an email via the POP3 Adapter and break off unlimited attachments as separate messages. Each message will be saved to a folder location. Note that this sample is not fully functional; you need to set up the POP3 Receive Location yourself to an existing email address.
This sample will work with BizTalk 2006 and BizTalk 2006 R2.
Get more information from the original blog post on this topic: http://www.biztalkgurus.com/blogs/biztalk/archive/2006/08/08/How-to-Split-Received-Email-Attachments-in-BizTalk-2006.aspx