There are many ways to do this. I recommend the following modules: Mail::Box to manage the mail box and Mail::Message::Attachment::Stripper to strip (multiple) attachments.

Batch mode - I would use the powerful Mail::Box module to parse each user's mailbox, and for each of the user's mail messages, extract the (folder) name of the user from the email address line, strip all the attachments with Mail::Message::Attachment::Stripper (or similar module), and put the attachments into user's folder.

Procmail mode - When email message comes in, load it into a scalar, extract the folder name from email address, and use Mail::Message::Attachment::Stripper to strip the attachments. You might also want to delete the attachment from the original email, just save the email message, and append some sort of notice to the modified mail message that their mail attachments are saved under their user directories.

use strict;
use IO::File;
use Mail::Message::Attachment::Stripper;

# load the mail message into $mail
# extract user folder path into $user_folder
...

my $m = Mail::Message::Attachment::Stripper->new($mail);
my @attachments = $m->attachments;

foreach my $a(@attachments) {
  next if $a->{content_type} !~ /jpe?g|gif/i; # ignore non-jpg/gif att
+achemnts
  my $f = new IO::File "/home/$user_folder/" . $a->{filename}, "w" or
     die "Can not create file!";
  print $f $a->{payload};
}
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