What Anti-Virus scanning exclusions should be considered for system and servers ?

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Consider the following file scanning exceptions for your Anti-Virus software where applicable:

NOTE: The %systemroot% is normally the C:\WINDOWS or C:\WINNT directory depending on your OS.
NOTE: the %systemroot% variable will not work as an exclusion for some OSs.  So make sure to spell out full path in your exclusion files (GPO or via AntiVirus Server)

1.) %systemroot%\System32\Spool (and all the sub-folders and files)
2.) %systemroot%\SoftwareDistribution\Datastore
Refer to the following article for information:
KB822158 - Virus scanning recommendations for computers that are running Windows Server 2003, Windows 2000, or Windows XP http://support.microsoft.com/kb/822158
3.) Any Network Drives that are mapped.