<Your macro starts here>
'You navigate to the page with CAPTCHA here
FILEDELETE NAME=c:\captcha.jpg
'Set the download folder

ONDOWNLOAD FOLDER=c:\ FILE=captcha.jpg

'Download the captcha (to do this, use SAVE ITEM command while recording and click on the captcha)
TAG POS=1 TYPE=IMG ATTR=SRC:<your captcha uri (href) will be here>CONTENT=EVENT:SAVEITEM

'Open a new tab for our service

TAB OPEN
TAB T=2
URL GOTO=http://<our server address>/client/upload.aspx

'Fill the fields
TAG POS=1 TYPE=INPUT:TEXT FORM=ACTION:captcha.ashx ATTR=NAME:login CONTENT=<your login will be here>
TAG POS=1 TYPE=INPUT:PASSWORD FORM=ACTION:captcha.ashx ATTR=NAME:pass CONTENT=<your access key will be here>
TAG POS=1 TYPE=INPUT:CHECKBOX FORM=ACTION:captcha.ashx ATTR=NAME:imacros CONTENT=YES

'Upload CAPTCHA
TAG POS=1 TYPE=INPUT:FILE FORM=ACTION:captcha.ashx ATTR=NAME:file CONTENT=C:\captcha.jpg
TAG POS=1 TYPE=INPUT:SUBMIT FORM=ACTION:captcha.ashx ATTR=NAME:submit

'Wait while we process your CAPTCHA and download the CAPTCHA text
TAG POS=1 TYPE=BODY ATTR=TXT:* EXTRACT=TXT

'Set the variable VAR1 with a CAPTCHA text. You can paste the value of this variable into some field later
SET !VAR1 {{!EXTRACT}}
TAB T=1

'This is example of CAPTCHA code usage

TAG POS=1 TYPE=INPUT:TEXT FORM=NAME:frmRegister ATTR=ID:captcha CONTENT={{!VAR1}}

<Your macro will continue here>