Files with the .img file extension are normally bitmap files that contain image data. The image that is contained in the IMG file can be a graphic bitmap or an image of a disc.
When an IMG file contains an image of a disc, then the file can be used to play the disc media on your computer without the need for the physical copy of the disc, much like an ISO file. For example, an IMG file may allow you to play a gaming application on your computer without having the actual gaming disc in your hard drive while you are playing.
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If you have additional information about the IMG file format or software that uses files with the IMG suffix, please do get in touch - we would love hearing from you.