smss.exe (smss stands for Session Management Subsystem) is a Windows NT/2000/XP generic process for creating, managing, and deleting user sessions. It is the first process run when Windows is started in user mode.
The process smss is not in any way a virus, a worm, a Trojan horse, spyware, or adware.
It is a critical system process which may not be terminated by the Task Manager.
