Amid many other entries, a google search produced these 3 results:
http://www.neuber.com/taskmanager/process/sp.exe.html
http://www.pestpatrol.com/pestinfo/s/spy_passkiller.asp
http://www.pestpatrol.com/PestInfo/t/trojan_win32_spooner.asp
It appears that this is a trojan or trojan/keylogger variant. Perhaps someone else can point out the entry in your HJT log.
You might also be interested in this link:
http://research.pestpatrol.com/Search/FileInfoResults.asp?FileName=dapextie.htm