First, thank you for providing so much detail about your system. That helps so much when we're attempting to assist you!
I recommend...using a group of spyware removal tools:
Three that I highly recommend are:
Ad-Aware, Spybots and SpywareBlaster. You can download all three from my site:
http://dwightblackburn.com#spywareJust click on any of the filenames, then right-click on the file and choose "Save target as".
If you need a tutorial on running any of these, you can use the OK, Teach Me site shown on my page. Also, if necessary you can set up a remote connection with me and I can install/repair the system for you. The directions for this are available on my site.
If these do not remove the files (and they very well may not, since the "ibm00027" file is not listed on their sites), then I suggest that you may find the "HijackThis" utility program helpful (this program is also available on my site).
This program is quite advanced, so I suggest that you post the scan log here and we can look at it and make recommendations about what items should be checked to be fixed.
Dwight