Windows XP CPU reach 99%

[Q] How to avoid CPU overloaded over 99% in WindowsXP?

[try] (for application using port 445 such as WLM, Windows Live Messenger?)
1. regedit> HKEY_LOCAL_MACHINE>SYSTEM>CurrentControlSet>Services>lanmanserver

2. add DWORD value: Maxworkitems
if(RAM< 512MB)
set value: 256
else
set value: 1024

3. restart computer

[ref] http://tw.myblog.yahoo.com/tylarou/article?mid=482&sc=1