Rpcss.exe
(Microsoft)
Remote Procedure Call Services. Remote Procedure Call is the feature which enables programs to call each others publicly declared procedures (programming code) over a network. From initially being little used under Windows 95/98/ME, RPCSS has now become essential to the proper running of most of the recent versions of network related Microsoft software (Winsocks, Internet Explorer, ICS), thus disabling it or deleting it will result in problems at some point. Under any Windows 95/98/ME environment with reasonably recent Microsoft software installed, RPCSS runs at all times as a transparent task visible only through Starter, while under Windows NT4/2000/XP RPCSS is a crucial part of the design of the operating system and deleting/disabling this program disables the operating system !
Recommendation :
Leave well alone !