Hey Anbaz, I just got done solving on my computer the same problem you are facing. Kernals32 is a virus. What I found It does so far is #1 disables the TaskManager. via the alt+ctrl+del. #2 Removes the Adminitrative tools from the Control Panel. I believe it does this so the Kernals32.exe cannot be disabled, therefore preventing it from being deleted from the C:\\Windows\System32 folder. But fortunately I had come across a web page in the recent past. That i found played a vital part in resolving this issue.
To rid yourself of the kernals32 virus, First you must go to this webpage:
http://www.kellys-korner-xp.com/xp_tweaks.htm
Then scroll down to #51 in the list. there are two entries across from eachother on that row. you want the 2nd one (column on right) Its labeled "Enable Task Manager - Disable Task Manager". You will click on enable.
Next you will then open the Task Manager by doing the alt+ctrl+del key combo thingy. click the processes tab at top. then right click the Kernals32.exe entry, and end process. click ok then exit task manager.
Finally, now that the process is not running, you will now be able to go to the C:\\Windows\System32\Kernals32.exe and delete this file.
Reboot your computer
However, upon startup an error pops up saying that it cant find kernals32.exe. I havent yet found a fix to this. but it doesnt seem to hinder any operations of the computer. I believe there is a file or program trying to find the kernals32.exe so it can load the virus. but since it cant find it. it cant load it. I just click ok on the error and go about my business.
well that is how i did it... i wish you luck if you havent found a resolution yet. if so... please share your fix.
Also, If You want to reEnable the Admin tools in the control panel, Just use #54 on that same webpage.
Mike
Azman33