I was able to delet the link/.bmp file by deleting the Sheet, then clicking the Undo button to bring back the sheet. For some reason it left the .bmp file out.
The messages in this thread refer to older versions of Inventor. For Inventor 2011 and forward I think you can you use the Links button found on the Tools tab to do this in the future.
I hope this helps.
Best of luck to you in all of your Inventor pursuits,
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Thanks for the info. It doesn't allow me to break the link on most of the .bmp files and I still can't delete the bitmap in my drawing. Deleting the Sheet and Undo is the only way to do it so far.