Could not start the Print Spooler service on Local Computer. Error 1075' The dependency service does not exist or has been marked for deletion.

Try the following and see if it works.
1. click START and go to RUN
2. typed CMD and click OK to display command window
3. type "net stop spooler", and then press the <Enter> key (without quotations)
4. type "sc config spooler depend= RPCSS start= Auto", then and press the <Enter> key (without quotations)
5. type "net start spooler", and then press the <Enter> key...it will automatically start the spooler
Hope this helps.

well, it depends on Remote Procedure Call(RPC) service, and it shouldn't be turned off or marked for deletion.
may be there is some other corruption, try cleaning your printer drivers and print jobs, and then reset the spooler service as described here;
http://members.shaw.ca/bsanders/CleanPrinterDrivers.htm

What does your dependencies say on the Print Spooler service?  Go to Start, Run, type services.msc and hit Enter.  Right-click Print Spooler service, Properties, Dependencies tab, top box.

What is the make and model of all the printers you have and have had.
Did you just switch to a new printer.

resolved it was the the registry HKEY_LOCAL_MACHINE\SYSTEM\CurrentControlSet\Services\Spooler key. Right-click the DependOnService Value Name and press Modify. Click in the Value data area of the Edit Multi-String dialog to turn off the selection (highlighting).  Delete the <Service Name> line. This normally leaves just the RPCSS line, but you may of other services listed. Press OK and close Regedit.exe. Shutdown and restart Windows XP.
The link david-howard sent resolved this problem.  thanks to everyon.