Windows Boot Process – BOOTSECT.DOS
When you boot up your computer, the boot loader starts the operating system you have installed by running a file called bootsect.dos. Bootsect = boot sector. DOS = disk operating system. You'll also need this file to create a boot disk to be used in case Windows won't boot normally. More information about creating a boot disk can be found at http://support.microsoft.com/default.aspx?scid=kb;EN-US;q314079.
This article will tell you more about what happens when you turn on your computer. It was written with Windows NT in mind but the process is similar for other versions of Windows: http://www.microsoft.com/technet/archive/ntwrkstn/reskit/booting.mspx?mfr=true.
Safe
Microsoft