This list is from Todd Klindt’s website. I find it very helpful.
Service Account Suggestions for SharePoint 2010
by Todd O. Klindt on 10/23/2010 9:31 PM
Category: SharePoint 2010
During our daylong Admin session at SPTechCon, the question came up about what service accounts we thought people should be using with SharePoint 2010. I promised I’d blog the recommendations that we made. Here is the table I put up.