http://www.processlist.com/info/eula-3.html
Click on Start, Run and type in msconfig and press Enter. Click on the startup Tab.
Check the list to find the item that you are looking for, expand the "Location" column to see where it is loading from in the registry.
Click on Start, Run, type "regedt32" and click OK. Browse to the key listed in the "Location" column for Msconfig.
Delete the key on the right hand side only, that specifically matches that startup item. See example below.
Note the "Command" folder in Msconfig. Browse to this folder, and delete the .exe file itself. See example below.
:::::EXAMPLE:::::
In this example, the Startup Tab of Msconfig indicates that:
pop.exe loads from Command "C:\WINDOWS\pop.exe" and Location is "HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\CurrentVersion\Run"
Now go to the registry editor and find that Run key on the left window. On the right hand Window pane you'll see each item in that Run key, specifically "pop.exe" in this case. Delete the entry for "pop.exe".
Browse to the C:\WINDOWS folder, and manually delete the pop.exe file that resides there if it is still there.