BUT you may not have such. Most machines and laptops that came with Windows ME had some OEM CD which doesn't have said directory.
Since the work is copyrighted, you shouldn't find this file on a web site.
What to do? Pester your OEM or machine supplier for the files. Or find someone with the retail CD.
Bob
I am trying to install an infrared module into my PC, but I need the file 'irdasir.reg', which I can't find anywhere on my harddrive or WINME CD.
I've tried google too, but no luck.
I would be extremely grateful if anyone could let me know where I might be able to get a copy of this file.
Thanks.

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic