Are they Virus or Spyware? People confuse the 2 (wouldnt expect you to VW as I think you are in the same game as me

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Download AdAware and see what it cleans up.
If AdAware finds one it cant remove then make a note of the name and search for it in Google for the removal tool. Common one is MyWebSearch. This one covers a multitude of infestations and has loads of Aliases.
What Anti-Virus he running? Update this to the latest defs on the web (usually just a right click and update) then run a full scan.
If its still no better then get the files he needs off the machine and reload the OS.
Reloading the OS is an easy fix, but I like the challenge of removing the infestation and put things in place so it doesnt happen again.