43b7af74_vices_List___Overclockers_Club__Notes
[Service Name] Distributed Transaction Coordinator [Recommended Setting] Disable [Notes] 
Microsoft says: "A transaction manager that coordinates transactions that span multiple resource managers. Work can be committed as an atomic transaction even if it spans multiple resource managers, potentially on separate computers." I don't exactly understand what all it does but I know when I have it disabled, it does no harm. Note: This service is used by Microsoft Message Queueing (MSMQ) for doing development using message queueing or running applications that uses it. If this applies to you, then you should not touch this service.
Windows XP Services Removal Guide » Page 2 - Windows Services List - Overclockers Club
Notes