not sure what they are ,but you should disable the guest acct if you haven't allready done so .
download and install and update ewido spyware removal tool 14 day fully working trial version here ,.
http://www.ewido.net/en/
caperjack
I hate 20 Questions
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Actually, these accountsare automatically created by IIS, the Web Server which ships with Windows. If you don't use a web server on your machine, you can uninstall IIS from Add/Remove Programs>Add/Remove Windows Components. Once you've removed IIS, the accounts will be deleted.
goldeagle2005
Finkus Stinkalotus
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