It must points to OSA9.EXE. Part of Microsoft Office. Microsoft tells: "The Office Startup Assistant (OSA9.exe or OSA9) is a program that improves the performance of Office 2000 programs. Office 2000 Setup places a shortcut to the file OSA9.exe in the Windows StartUp folder with a name of Microsoft Office." http://support.microsoft.com/default.asp... On my opinion this is useless program and if you don't use Office panel I suggest you to remove it from startup. But don't delete this file from hard disk.