What version of IIS are you using? Maybe you have a custom filter in IIS4
(if that's what you're using) that's calling to these files and those files
are either in a different location or they don't exist. I'd say open up
regedit and do a search for those filenames and see what comes up. If
something does pop up, you should be able to determine what service is
referencing it (something like w3svc23). Then you can go into IIS manager
and remove the filter (if there even is one).
You might also consider upgrading to SP4--that may fix it, simply by
installing it.
Josh
For more information about this list, including removal,
see this url: http://www.iea-software.com/maillist.html