Incorrect Resource Transfer Between Spheres in Microsoft Windows and Windows Server - CVE-2026-105540

Vulnerability identifier: #VU164664

CSH Severity: Low

CVSS v4: 7.3 [CVSS:4.0/AV:L/AC:L/AT:P/PR:L/UI:N/VC:H/VI:H/VA:H/SC:N/SI:N/SA:N]

CVE-ID: CVE-2026-105540

CWE-ID: CWE-669

Exploitation vector: Local access

Exploit availability: No public exploit available

The vulnerability allows a local user to escalate privileges to SYSTEM.

The vulnerability exists due to incorrect resource transfer between spheres in Windows Error Reporting when transferring resources across security boundaries. A local user can win a race condition to gain SYSTEM privileges.

Microsoft Windows
Windows Server

Install security update from vendor's website.

Microsoft Windows - addressed in versions 10 21H2 10.0.19044.7846, 10 22H2 10.0.19045.7846, 10 1607 10.0.14393.9688, 10 1809 10.0.17763.9487, 11 23H2 10.0.22631.7711, 11 24H2 10.0.26100.9911, 11 24H2 10.0.26100.9974, 11 25H2 10.0.26200.9911, 11 25H2 10.0.26200.9974, 11 26H1 10.0.28000.3501
Windows Server - addressed in versions 2016 10.0.14393.9688, 2019 10.0.17763.9487, 2022 10.0.20348.5870, 2025 10.0.26100.33730, 2025 10.0.26100.33822

• https://portal.msrc.microsoft.com/en-US/security-guidance/advisory/CVE-2026-105540

• Multiple vulnerabilities in Microsoft Windows