jqs.exe is a jqs belonging to Java(TM) Platform SE 6 U5 from Sun Microsystems, Inc.
When you open the Task Manager you may note that a process named Jqs.exe is running in the background. It consumes a small part of the memory but surely a useful one. It consumes around 1.5 Megabytes of computer memory and 2 Megabytes of virtual memory.
Jqs is short for Java Quick Starter and belongs to Java. The process is required to improve the startup time of Java applets and applications by pre-fetching Java Runtime Environment files frequently into memory.
The process is useless for someone who does not deal that frequently with Java applets and thus should disable it.