“Windows Help (WinHlp32.exe) is a Help program that has been included with Microsoft Windows versions starting with the Microsoft Windows 3.1 operating system. However, the Windows Help program has not had a major update for many releases and no longer meets Microsoft’s standards. Therefore, starting with the release of Windows Vista and continuing in Windows 7, the Windows Help program will not ship as a feature of Windows. If you want to view 32-bit .hlp files, you must download and install the program (WinHlp32.exe) from the Microsoft Download Center.”
Of course this doesn’t me there isn’t help within Windows 7, just press F1 at any time to get the latest help, or visit Windows.microsoft.com to see the latest help online.
There is also a version for Windows Server 2008 R2