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Var   ABitmap:TBitmap;

procedure TForm1.Button1Click(Sender: TObject);
begin
  if ABitmap=nil
    then ABitmap:=TBitmap.Create
    else showmessage('No');
end;

procedure TForm1.Button2Click(Sender: TObject);
begin
  try
    if ABitmap<>nil
      then ABitmap.Free;
  except
    on EAccessViolation do showmessage('Autsch');
  end;
end;