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Does the finder icon (the magnifying glass) in the top left have a little dot in the centre? If so, Finder is indexing which is quite processor intensive. Let it run and it should calm down after its complete.
 
Thats seemed to have calmed it down. Thanks. This Mac is so weird sometimes!

May i ask, what is the average temperate degree a CPU should be?

It depends on the type of processor and the machine it's in. Each type of mac will have different thresholds.
 
Thats seemed to have calmed it down. Thanks. This Mac is so weird sometimes!

May i ask, what is the average temperate degree a CPU should be?

For example mine is:

Screen Shot 2012-08-21 at 07.04.07.png
 
I am having the same issue with Mountain Lion at random times. Just from browsing files within folders and using Icon view. CPU will spike at 70-100% just for the Finder process. When I close the folder, CPU usage drops back down again.

Restarting Finder normally fixes it, but it happens again at random. Very odd behaviour from ML. Causes my MacBook Air to get hot and fan start-up.

2010 MacBook Air - 1.8 GHz Core 2 Duo with 4GB RAM.
 
I am having the same issue with Mountain Lion at random times. Just from browsing files within folders and using Icon view. CPU will spike at 70-100% just for the Finder process. When I close the folder, CPU usage drops back down again.

Restarting Finder normally fixes it, but it happens again at random. Very odd behaviour from ML. Causes my MacBook Air to get hot and fan start-up.
Try browsing in list view, instead of icon view, which is more graphics-intensive. See if you still get the spike in usage.
 
I had the same problem. In my case, it was caused by Dropbox.
I solved it by pausing syncing. Please try it.
 
And same problem here, traced to Virgin Media's "Backup & Storage" cloud-based-backup app (which is a skinned F-Secure client).

My guess is either:
  • these apps, which monitor file systems events to determine when to copy files elsewhere, are not using the right calls to the Mountain Lion Finder; or
  • there's a bug in the Mountain Lion Finder that causes it to churn when asked to report events

It's a pain, because I do like the automatic off-site backup the app provides. But Virgin hasn't updated the thing since 2011, so it's probably out-of-line with 10.8. Dunno if the Dropbox app is in the same position.
 
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