I recently had a virus installed (accidentally) and the little thing won't go :)
I've tried numourous AV programs, and I've also tried it manually. I've tried to delete the startup value, and the process itself, but no luck. So I've taken some helpful screenshots for anyone wiling to help!
Notice how the program says it is located here, but even with hidden files/folders shown it doesen't seem to be there!
This is the little bugger running, notice how it says I am running it, and not the system.
It'll still be in the Registry, but it should be inactive, so in theory, you could then remove the little bugger.
If it doesn't help, post back, and i'll ask some of my co-workers at the pc repair if they've encountered this nasty little thing.