function IconsAreEqual(const Icon1, Icon2: TIcon): Boolean;
 var
  ms1: TMemoryStream;
  ms2: TMemoryStream;
 begin
  Result := False;
  ms1 := TMemoryStream.Create;
  try
  Icon1.SaveToStream(ms1);
  ms2 := TMemoryStream.Create;
  try
  Icon2.SaveToStream(ms2);
  if ms1.Size = ms2.Size then
  // Compare the streams, Streams vergleichen:
  Result := CompareMem(ms1.Memory, ms2.Memory, ms1.Size)
  finally
  ms2.Free
  end
  finally
  ms1.Free
  end
 end;
 procedure TForm1.Button1Click(Sender: TObject);
 var
  icon1: TIcon;
  icon2: TIcon;
 begin
  icon1 := TIcon.Create;
  icon2 := TIcon.Create;
  try
  icon1.LoadFromFile('c:\Icon1.ico');
  icon2.LoadFromFile('c:\Icon2.ico');
  if IconsAreEqual(icon1, icon2) then
  ShowMessage('Icon 1 and Icon 2 match')
  else
  ShowMessage('Icon 1 and Icon 2 do not match');
  finally
  icon1.Free;
  icon2.Free;
  end;
 end;