An anonymous attacker could exploit the vulnerability by sending specially crafted TCP/IP packets to a computer that has a service listening over the network. An attacker who successfully exploited this vulnerability could take complete control of an affected system. Running Microsoft Update on a Windows XP SP3 system does not show a patch for MS09-048 as available. At worst we have an unpatched vulnerability that lets anyone in the enterprise remotely exploit any XP SP2 and XP SP 3 system with at least one listening service that the attacker can reach.”]
Source: https://taosecurity.blogspot.com/2009/09/ms09-048-is-microsofts-revenge-against.html