what is it?
msbe.dll is a file associated with the trojan downloader TROJ_ISTBAR.MM

What does it do?
When executed, this trojan attempts to download spyware and adware files from the internet. It may also attempt to place links in the my favorites folder.

More info and Removal
You can find more info about the trojan downloader Troj_istbar.mm and msbe.dll from trend micro