From Wikipedia :
Direct Encapsulation of Internet Messages (DIME) is Microsoft's proposed Internet standard for transmitting binary and other encapsulated data through SOAP. "
This is not completely related to SOAP with attachments or XOP / MOTM that will undo it:
Microsoft now describes this as the "replaced by the message passing optimization SOAP Engine (MTOM) specification
From what I can tell, DIME was supposed to be the simplified version of MIME that Soap With Attachments uses. Thus, DIME was a typical technology such as "Embrace, Extend, Extinguish", which seems to be dead.
PHP SOAP extension does not support SwA, as said in this post . WSF / PHP Supports MTOM.
To implement MTOM in .NET, see this
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