PDC Tip from Jeff Prosise
From his ASP.NET Security Pre-Conference talk:
Knowing the default accounts under which the ASP.NET worker process is run (ASPNET on IIS 5.0, Network Service on IIS 6.0) allows you to set ACLs on resources that your application may need, so as to allow ASP.NET to read, write, or take other actions on these resources.
You can also use the element in machine.config to change the account under which the ASP.NET worker process is run. Note that you should always encrypt any passwords stored in machine.config (you can use aspnet_setreg.exe utility to store credentials in the registry and then refer to them from machine.config...see KB article #329290 for more details)