These files are typically hidden and written to the root directory of the drive. FILExt understands that the location the files are written may change in the future. Some other Microsoft products may drop these files as well. Reportedly you can turn the writing of sqmdata.sqm and sqmnoopt.sqm files off by going to Help, Customer Experience Improvement Program in Messenger and then turning them off from there. .....
It seems that sqm stands for Service Quality Monitoring. They are used by MSN to help to improve their programs. To get rid of them open MSN then, in the help, select "Program to improve our services" and check "I don't want to participate in the program".
Reading just a small amount about them, they seems safe to delete.
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