COMSMD.exe
(3Com)
3Com Tray icon installed by the drivers for the 3Com 3C9xx series of network cards. That tray icon gives you access to various 3Com diagnostics for your 3Com network cards.
Recommendation :
A waste of time, it just adds to the clutter and sometimes is actually the cause of [minor] boot-up errors on NT4. Disable or Delete with Startup Manager.