What is IBMWORK Folder?

[MadeInJapan]

So I slip streamed SP2 into WinXP and made a boot disc to recover WindowsXP with SP2 in the event of a crash. I also backed up all of my Applications, documents and other important files including the IBMTOOLS folder (which, by the way, I had to zip in order for it to fit on one CD). What I don't get is this folder called IBMWORK in the "C:\" directory. What is it, and is it important? Should I back this up too?