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"The file... Sulfnbk.exe, is a Microsoft Windows utility that is used to restore long file names, and like any .exe file, it can be infected by a virus that targets .exe files.

The virus/worm W32.Magistr.24876@mm can arrive as an attachment namedSulfnbk.exe. The Sulfnbk.exe file used by Windows is located in the C:\Windows\Command folder. If the file is located in any other folder, or arrives as an attachment to a email message, then it is possible that the file is infected."

For more info see:

http://service1.symantec.com/sarc/sarc.nsf/html/sulfnbk.exe.warning.html&src=w

(Sometimes when I cut and paste URL's it looks ok to me but once the answer is posted, an extraneous space will have crept in. Make sure you delete any extraneous spaces or the page won't load).

This virus is a hoax! As stated here
http://www.symantec.com/avcenter/venc/data/sulfnbk.exe.warning.html,

"IF" the file is located anywhere other than the windows\command folder then it should be scanned and if nothing sent to SARC. The file isharmless if it shows only in the command folder.

Hope this helps

The file you are asking about gives Windows the ability to restore long file names. This file is native to the Windows OS. This file IS subject to infection, but there also is a virus hoax circulating to delete this file by a certain date. If, after scanning your system you find no contamination of this file, it may not be necessary to remove. The purpose of this virus hoax is to get people to wipe out thier own systems due to hysteria and confusion. See the following link for more details.
http://www.norton.ch/avcenter/venc/data/sulfnbk.exe.warning.html

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