The ImSetup.exe is a IncrediMail Setup.
This file is part of IncrediMail. ImSetup.exe is usually located in the %PROGRAM_FILES% sub-folder and its usual size is 398,720 bytes.
The ImSetup.exe process is safe, and you can safely disable it.
Process: IncrediMail SetupPart Of: IncrediMailCommon path(s): subfolder in %PROGRAM_FILES%Filesize(s): 398,720 bytes