Google Gears – GEARS.DLL
Gears.dll is the Google Gears helper. You'll find the file in your c:\Program Files\Google\Google Gears\Internet Explorer\0.1.47.0\ folder (number may vary). Google Gears is an open source browser extension that enables web applications to provide offline functionality using the following JavaScript APIs: Store and serve application resources locally, Store data locally in a fully-searchable relational database, and Run asynchronous JavaScript to improve application responsiveness. If you want these features, leave this file in place.
You'll find more information at http://gears.google.com/. You'll find a handy FAQ at http://code.google.com/support/bin/topic.py?topic=11628.
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