remove it? There are quite a number of different possibilities that can cause and SP.dll problem, including tinysearchbar, trojanstartpage, etc, just to mention a couple. We need more information from you to see exactly what you have. You may end up going to a HJT forum but we will try here first.
A file called SP.dll is in Temp falder I tried to delete them from the registry & all possible places but still it comes agine.