"Microsoft WindowsME (Millennium) is based on just about the exact same kernel as Microsoft Windows98. Although by just taking a short venture around WinME there are noticeable changes compared to Windows98, enough to warrant a dedicated WinME System Tweaking Guide here at TweakTown... Many of the options we are about to recommend in this guide will be similar to the options recommended in our Windows9x System Tweaking Guide because many of the options in Win9x apply to WinME. It's good to remember that Microsoft have shipped WinME with nice (speedy) settings ideal for the Home Users. In some cases it may be better to leave certain options to default..."
FULL STORY @ TWEAKTOWN (http://www.tweaktown.com/articles/system_winme.shtml)
