The first item is "Application Layer Gateway Service," with manufacturer "Microsoft Corporation."
In the CastleCops startup files database, it says this is added by W32.LINKBOT.M.
However, there are debates on other sites over whether this is legit or not. A few sites say it is legit if it's in the System32 folder, and not if elsewhere.
I did a search, and on my computer it is only found in C:\I386.
Any ideas? I can post a HijackThis log if that might help.
Incidentally, none of AVG, Spybot, Trojan, ZoneLabs, and Trend Housecall have picked this up as a problem.