I just had a look in my taskmanager and seen over 300k handles in use.
Checked the process list and the culprit is audiodg.exe
However the workarounds I see on the net to disable it are no go for me as I have no enhancements tab.
288meg used (seems high but not critical as I have 6 gig of ram)
273,585 handles used (this is the problem)