Its strange, when I was a techie at Matrix we used to get this almost twice every week for a couple of months and then it would go away. Then the following year around the same time it would come back, like an annual flu or something. But its unbelievable at the amount of customers who actually think its real...I believe its called SmitFraud?
Most are pretty easy to get rid of, just find the process name, disable it in msconfig, restart, then go regedit and serach the registry for the process name(usually about two or three entries) and delete it. Some of them have a .exe in Program Files or Temp Files so you just delete those too at the last step. But others are really nasty so its bye bye to your operating system.
