While running MPSReport (Microsoft Product Support Reporting Tool), you receive:
The application or DLL C:\Windows\System32\win32k.sys is not a valid Windows image. Please check this against your installation diskette.
The System event log records an Event ID 243
A desktop heap allocation failed.
The behavior occurs when the Windows experiences desktop heap exhaustion.
An incorrect operation in the Dumpel.exe component of MPSReport causes the error to display. You may ignore this error.