had to get this off the boss' home computer
AV, SpyBot and Ad Aware were powerless against it

went to majorgeeks.com
who had me assault it with HiJackThis (which I've used before)
Unlocker and CCleaner and SSKfixXP (these were new to me)
Unlocker is designed to let you overcome those annoying
access denied messages that foil deleting (sometimes in Safe Mode
as well)

after installing Unlocker
I was able to
Start
Run
"C:\\Program Files\\SurfSideKick 3\\ssk.exe" /u

and after reboot it was gone
(I had already removed 32 viruses and 167 other spyware infections)

was still afflicted w/ iesettingsupdate but majorgeeks told me
the executable and that too was toast

all in a day's work

A