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Microsoft Security Bulletin MS06-075 - Vulnerability in Windows Could Allow Elevation of Privilege (926255)
This is a elevation of privilege vulnerability in the CRSS subsystem that primarily affect least-privilege workstation and terminal services environments where the end-user does not already have local administrator authority. This vulnerability only affects XP and 2003 without SP1. Since vulnerability details are not public I recommend testing and then patching. Remember that it is really only a risk if you have end-user accessible workstations or your end-users are not local administrators of their workstations.
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