If you are a hard core gamer then the tweak below is for you. Below are a list of windows services that are recommended you change to the manual setting.
Routing and Remote Access
Alerter
Application Layer Gateway Service** (only if firewll is not used)
Application Management
Background Intelligent Transfer Service
ClipBook
COM+ System Application
Distributed Link Tracking Client
Distributed Transaction Coordinator
Help and Support
IMAPI CD-Burning COM Service** (only if do you not use the cd-rw xp record suport)
IPSEC Services
Logical Disk Manager Administrative Service
MS Software Shadow Copy Provider
Net Logon
NetMeeting Remote Desktop Sharing
Network DDE
Network DDE DSDM
Network Location Awareness (NLA)
NT LM Security Support Provider
Performance Logs and Alerts
Portable Media Serial Number
QoS RSVP
Remote Desktop Help Session Manager
Remote Procedure Call (RPC) Locator
Remote Registry
Removable Storage
Server
Smart Card
Smart Card Helper
SSDP Discovery Service
System Restore Service
Telnet
Themes
Uninterruptible Power Supply
Universal Plug and Play Device Host
Volume Shadow Copy
Windows Image Acquisition (WIA)
Windows Installer
Windows Management Instrumentation Driver Extensions
Wireless Zero Configuration
WMI Performance Adapter
Fast User Switching Compatibility ** (only if fast user shiching is not used or the machine have one user only)
Protected Storage
Windows Time
TCP/IP NetBIOS Helper
Task Scheduler
Secondary Logon
Print Spooler ** (only if the pc do not have or use a printer)
Indexing Service
Error Reporting Service
Computer Browser
Internet Connection Firewall (ICF) / Internet Connection Sharing (ICS)