|SMSS.EXE is the important part of Microsoft Windows NT4/2000/XP or higher.
SMSS.EXE is the session manager subsystem, which is responsible for starting the user session. This process is initiated by the system thread and is responsible for various activities, including launching the Winlogon and Win32 (Csrss.exe) processes and setting system variables. After it has launched these processes, it waits for either Winlogon or Csrss to end. If this happens "normally," the system shuts down; if it happens unexpectedly, Smss.exe causes the system to stop responding (hang).
SMSS.EXE is executed by operation system, this is system service.