What is the "TCP/IP NetBIOS Helper (lmhosts)" system service on Windows Server 2008? Can I disable "TCP/IP NetBIOS Helper"?

"TCP/IP NetBIOS Helper (lmhosts)" is a Windows Server 2008 service that provides support for the NetBIOS over TCP/IP (NetBT) service and NetBIOS name resolution for clients on the network, therefore enabling users to share files, print, and log on to the network. If this service is stopped, these functions might be unavailable. If this service is disabled, any services that explicitly depend on it will fail to start.

Detailed information on "TCP/IP NetBIOS Helper" service:

Service name: lmhosts
Display name: TCP/IP NetBIOS Helper
Execution command: 
   C:\Windows\System32\svchost.exe -k LocalServiceNetworkRestricted
Dependencies: 
   Ancillary Function Driver Winsock
   NetBT

"TCP/IP NetBIOS Helper" service is provided by the svchost.exe program, see "svchost.exe Executable Program on Windows Server 2008" for details.

Disabling "TCP/IP NetBIOS Helper" service will cause issues on running Windows Server 2008.

⇒List of Services on Windows Server 2008

⇒⇒Windows Server 2008 Tutorials