KVT ImageCutter - description from Softdepia.com:
ImageCutter is for WWW/HTML Authors. It cuts large images into small pieces, and then creates HTML TABLE code that pieces it all back together seamlessly. You can then use the pieces to wrap links and imagemap hotspots. In addition to being able to create attractive web page headers and banners, your page will also load faster.
Useful to any graphics designer.
KVT ImageCutter is a "Free to try" program. You can download and try it for an evaluation period.