 This is a randomized, active-control, double-blind study of subjects with stabilized high-risk acute coronary syndrome ACS. The primary objective is to evaluate the clinical benefit of EzetimibeSimvastatin Combination 1040 single tablet, under the brand VYTORIN in the United States compared with Simvastatin 40 mg. As per the original protocol, if low-density lipoprotein cholesterol LDL-C response was inadequate, the dose of simvastatin in the VYTORIN arm or simvastatin arm, could be increased to 80 mg Note: per June 2011 protocol amendment, criteria for continued use of 80 mg simvastatin were modified and new increases of simvastatin dose to 80 mg were stopped. Clinical benefit will be defined as the reduction in the risk of the occurrence of the composite endpoint of cardiovascular CV death, major coronary events, and stroke. 