It's not related to Windows nor Microsoft at all.

http://www.dnsstuff.com/tools/ipall....16.248.131.235
http://www.dnsstuff.com/tools/whois....16.248.131.235

Any of the above ring a bell ?

MowGreen [MVP 2003-2007]
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*-343-* FDNY
Never Forgotten
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Dave wrote:

Windows ME 4.9.3000
IE 6.00.2800.1123
AVG Antivirus Plus Firewall 7.5.448

Periodically a Dialog Box with the information below pops up after I have
connected to the Internet. This will happen two or three times in a row and
then I won't see it for about a month. I am guessing that it is some kind of
upgrade attempt by Windows.

My antivirus is active and scans regularly, the firewall is in place and
functioning, I run Adaware and Spybot regularly and do not find any
indication of a virus or malware.

What is causing this?
----------------------------------------------------------------------------
--------------------------------------------------
Application "SYSTEM" Is trying to establish connection with remote IP
address 216.248.131.235.

Do you want to allow this communication? Allow Deny

This confirmation is related to a system communication and therefore a
simple rule cannot be created in this case. If you wish to handle such
communication, create a rule for system services and protocols using the
System Service Rule Properties dialog.

Application: SYSTEM
Full path: SYSTEM
Local address: localhost 1237
Remote Address: 216.248.131.235 : 80
Connection: TCP connection
Direction: Out