He encontrado esto, lo que pasa es que está en ingles
:arrow: Is rpcss.exe a Trojan horse? No. It's a server that provides RPC capabilities to the Windows operating system.
:arrow: Is rpcss.exe a security hole? The program itself is not known to be a security threat. However, like its UNIX brethren, it does provide a gateway through which security holes in programs that use it can be exploited. RPC, like most other IPC protocols, is only as safe as the programs that utilize it.
:arrow: Can rpcss.exe be exploited by a malicious software author? Yes, but again, this has nothing to do with the program and more to do with what it does (namely, providing an IPC service). However, a smart author won't use it and will instead use "quieter" and lower bandwidth methods to keep his software hidden. A dumb author will probably be unaware of its existence. Either way, its abuse potential is pretty low.
:arrow: What could an exploit using rpcss.exe do? On Windows 9x, if the author could plant a program that registers itself with the portmapper (rpcss.exe) and communicate with it remotely, it would have unlimited access to the machine. In other words, you'd have a full-blown Trojan horse on your hands, albeit one that would be very easy to detect.
On Windows NT/2000, the program would probably have to be a service and its powers would be limited based on the account under which it runs. In all likelihood, it would have to be installed by a member of the Administrators group to have any effect at all, although a lesser program (spyware, perhaps) could load itself for each user and register itself with the portmapper. In the end, RPC simply provides a conduit by which clients can execute predefined code on a server. Of course, a nasty programmer could conceive of a way to execute arbitrary code using RPC, but that's an exercise left to the reader (hint: think assembly language).
:arrow: Should rpcss.exe be deleted? No. Under Windows 9x, a program may need it to communicate with other components of itself. Of course, you could delete the program, but various unpleasantries could result. Under Windows NT/2000, deleting this critical system component will disable your OS (although I believe Windows 2000's system file protection service will automatically replace it with a backup).
Igual ya te lo sabías, pero por lo menos la info se queda aqui :P