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What is it?
Microsoft OLE DLL - oleaut32.dll

What does it do?
Microsoft has made and is continuing to make heavy investments in OLE-related technologies. OLE itself has been in development for more than seven years, and almost every new technology coming out of Microsoft somehow incorporates elements of OLE. Why does OLE deserve such an investment? And why is OLE significant for the independent software vendor (ISV) and the computer industry as a whole?

The answer, as this paper explores, is that Microsoft created OLE to solve, in an object-oriented manner called component software, many practical problems encountered during Microsoft's lengthy experience in operating systems and applications. OLE provides the necessary specifications and the key services that enable component software, which is ultimately a significant gain for the entire computing industry.

Microsoft's information page.

Virus Precautions:
You'll want to keep an eye on this google search for any known viruses. The normal location of this file is C:windowssystem32oleaut32.dll