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I doubt avast! is using that much memory. 20MB would be a more reasonable number (with On-Access archive scanning enabled)
have you completly uninstalled norton .you have to load an util on symantec site
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XP task manager says avast! home is using about 30MB of memory right now (XP Pro SP2), so if you have the extra providers of pro, 40MB wouldn’t surprise me. 20MB seems more the average. The Norton bloat I got rid of was the support routines that were in symantec common, live update, and all the auxiliary stuff that was often problematic. When you install symantec, it goes everywhere and keeps spawning stuff. avast! is a simple installation, updates go quickly and efficiently, and the scanning appears to be much faster. Plus Norton lied about scanning encrypted email, had no web scanner, and didn’t provide adequate monitoring of its activities. Customizing and seeing the results was quite a challenge. And if I had a problem; tough! Removed it from 3 machines, even before subscriptions were over. Still have a new copy of NAV 2005 that I got for free in a rebate deal that will sell on eBay soon. Or make offer. 
If you check the VM Size in task manager (columns), it is a more accurate indication as explained by Vlk on numerous occasions.
It’s well known that the memory consumption is not accurate as David posted…
Other suggestion: disable the providers you do not use/need.