ASP.NET Required Access Control Lists

The following table shows which type of file and folder permissions the identity of an ASP.NET Web application must have in order to function properly:

%SystemRoot%\Microsoft.NET\Framework\xxx\Temporary ASP.NET Files	Read/write
%SystemRoot%\assembly	Read
%SystemRoot%\System32	Read
%SystemRoot%\Temp	Read/write/delete
User profile directory	Read/write
%SystemRoot%\Microsoft.NET\Framework\xxx and subdirectories	Read

More info http://msdn.microsoft.com/en-us/library/kwzs111e.aspx