|It's on my XP Home in C:\Windows\System32 and is dated 2004.|
Properties says it is:
DSP Group TrueSpeech(TM) Audio Encoder & Decoder
Seems like it came with Windows.
Be careful if searching the internet for file names. Many quite valid files are said to be viruses, due to scam outfits trying to push their bogus virus checkers and dubious registry cleaning programs.
Always pop back and let us know the outcome - thanks