http://www.neuber.com/taskmanager/process/csrss.exe.html
"This is the user-mode portion of the Win32 subsystem (with Win32.sys being the kernel-mode portion). Csrss stands for client/server run-time subsystem and is an essential subsystem that must be running at all times. Csrss is responsible for console windows, creating and/or deleting threads, and some parts of the 16-bit virtual MS-DOS environment.
Note: The csrss.exe file is located in the folder C:\Windows\System32. In other cases, csrss.exe is a virus, spyware, trojan or worm! Check this with Security Task Manager.
Virus with same name: Nimda.E"
If the file you are referring to is located other than in the folder shown, and it is a virus, contact the maker of you anti-virus software for help with removal.
-steve