This is a file share allowing access to all Sysinternals utilities. It will allow you to run these tools from any computer connected to the Internet without having to navigate to a webpage, download and extract the zip file.
If you are unfamiliar with Microsoft Windows Sysinternals, it is highly recommended that you visit the website at http://technet.microsoft.com/sysinternals before using these tools.
Accessing the suite from within Powershell/Command Prompt.
net use x: \\live.sysinternals.com\tools
Accessing the suite from within Explorer.