I have a Dell Dimension E310 with a Intel 4 processor @ 2.8 GHz. I have 1 GB of Ram and a 240 gb of Hard drive space. The flash player is using up 100% of my CPU even in a minimal window. This did not happen until i upgraded to 184.108.40.206. This happens with Firefox and EI. I even tried Huhlu's desktop application because I thought it might have been a problem with the Internet programs. Even the Youtube video will not be able to align the audio with the video. This makes it impossible to watch anything. This set up was working perfectly about 4 months ago and now it seems like it is completely out of date and useless. I tird to unistall and reinstall the flash player but that did not work. I am never running any programs in the background. I have an HD tuner on this set up and there is no problem when viewing over that in HD but with the degraded videos of youtube and hulu my computer is having alot a trouble.
I am using a ATI radeon x1300 video card with an ATI video driver version 10.2 date 2/24/2010. Add remove programs has the version number as Driver Packaging Version 8.593.100-100210a-095952E-ATI . It is only flash programs that run the cpu so high. I noticed that even pandora is using about 70% when the window is minimized.
Can you check if a newer driver for your display adapter is available: http://support.amd.com/us/gpudownload/windows/Pages/auto_detect.aspx
Can you file a bug report as described in http://helpx.adobe.com/flash-player/kb/video-playback-issues.html
Make sure you provied all the details, then report the bug number back here.