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What is it?
DCOM DLL Host Process - dllhost.exe

What does it do?
dllhost.exe - DCOM DLL host process supports DLL-based COM objects and is used by many Windows programs. .NET Runtime and IIS are probably the two most common applications that use this process.

What's DCOM? "A wire protocol that enables software components to communicate directly over a network"

More Info
More Info

Virus Precaution:
The original file from Microsoft gets placed in the C:WINDOWSSystem32dllhost.exe directory. if you find it anywhere else then you should be suspicious for sure.

You'll want to keep an eye on this google search for any known viruses. There's only one unique virus found through this search. All of the results are the various names of this single virus.

Nachia-A @ Sophos