i got this from warp2search . I tried it myself and in the "Step into water" video that cooliscool posted up a while ago, my cpu utilization went from 80-90% down to 40-60%. give it a go
http://downloads.guru3d.com/download.php?det=1083After a long wait... Microsoft finally releases the patch for WMP10 to enable hardware acceloration for video cards that support it!
This update enables Microsoft DirectX Video Acceleration (DXVA) of Microsoft Windows Media Video (WMV) content in Microsoft Windows Media Player 10 for video cards when the drivers of those video cards are designed to take advantage of this feature.
The graphics adaptor must support this DXVA update. For more information, contact the driver vendor for the latest driver that supports DXVA. The content must be WMV-HD (Windows Media Video High Definition) clips (720p and 1080p) with a frame rate that is less than or equal to 30 frames per second.