Seems to be a trojan-virus:
Troj/Dedler-A
I read sth. about deleting smrss.exe.
Some Registry keys could cause the Trojaner to reinstall every reebot:
HKLM\Software\Microsoft\Windows\CurrentVersion\Run\ActiveXUpdate
HKLM\Software\Microsoft\Windows\CurrentVersion\Run\MicrosoftOEM
HKLM\Software\Microsoft\Windows\CurrentVersion\Run\SoundControl
HKLM\Software\Microsoft\Windows\CurrentVersion\Run\OfficeGuardUI
Kind regards from Cologne,
Limboldt
Limboldt, February 2005