The parental controls built into Windows Vista are designed to help parents manage what their children can do on the computer. For this to work, the applications you wish to control access to must be compatible with Windows Parental Controls, and this service must be enabled. If you don’t have kids, or don’t care to restrict the access they have on your computer, then this service can safely be disabled, though it won’t use any resources unless you specifically configure Windows Parental Controls.