Z = X-Y;
If you have a double image, then you may have to deal with out of bounds issues (since double images are supposed to be between 0 and 1):
Z = X-Y; Z(Z < 0) = 0;
Of course, all this also assumes valid input, and that X and Y are the same size (or scalar), which imsubtract would normally take care of. So if you're concerned about the input, you may need to write your own error checking.
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