Dan Holme wrote an article on on SharePoint Pro Connections that describes the accounts you need to create in order to install SharePoint 2010 while maintaining least privileges for those accounts. Here’s a summary:
You need 3 accounts:
Go ahead and read the full articles at SharePoint Pro Connections > Least Privilege Service Accounts for SharePoint 2010, Dan gives more insight and several useful tips.
Thanks Dan!
BR,
Mohamed Yehia