43b7af74_vices_List___Overclockers_Club__Notes
[Service Name] IMAPI CD-Burning COM Service [Recommended Setting] Manual/Disable* [Notes] 
This service is required for the built-in windows xp CD burning capability to operate. If you do not have a CD writer or do not use the Windows built-in burning software, you can disable this service.
Windows XP Services Removal Guide » Page 2 - Windows Services List - Overclockers Club
Notes