smss.exe is a process which is a part of the Microsoft Windows Operating System. It is called the Session Manager SubSystem and is responsible for handling sessions on your system. This program is important for the stable and secure running of your computer and should not be terminated.
Note: smss.exe could also be a process which is registered as a trojan. This Trojan allows attackers to access your computer from remote locations, stealing passwords, Internet banking and personal data. It could also be a registered security risk and should be removed immediately.
Determining whether this process is a virus or a legitimate Windows process depends on the directory location it executes or runs from in WinTasks.