If you are not using Windows Live OneCare, you are off topic for this forum. This is not a general forum for viruses, spyware, or Windows Help. For help with spyware issues, you may want to try the forums here:
http://aumha.net/ For help with virus removal, contact the maker of your Antivirus program.
If you are using OneCare, see this post for instructions on submitting the suspected infection to Microsoft and getting help from support to remove the infection - http://forums.microsoft.com/WindowsOneCare/ShowPost.aspx?PostID=662566&SiteID=2
-steve