The service cannot start due to its failure to connect to its device driver.
There is a problem with the Mqac.sys file. This file is located in the System32 folder under the Windows directory (usually C:\Windows).
To perform these procedures, you must have membership in Administrators, or you must have been delegated the appropriate authority.
Restart the MSMQ Service
To restart the MSMQ Service:
Open the Services snap-in. To open Services, click Start. In the search box, type services.msc, and then press ENTER.
Right-click the Message Queuing service, and then click Restart. You must restart all the dependent services, as well.
If this does not work, reinstall Message Queuing.
Uninstall and reinstall Message Queuing (Windows 7)
To uninstall Message Queuing and then reinstall it on Windows 7:
Click Start, click Control Panel, and then double-click Programs and Features.
In the left pane, click Turn Windows features on or off.
Clear the Microsoft Message Queue (MSMQ) server check box, and then click Remove.
Repeat steps 1 and 2.
In the Turn Windows features on or off section, select the desired Message Queuing components to install.
Uninstall and reinstall Message Queuing (Windows Server 2008 R2)
To uninstall Message Queuing and then reinstall it on Windows Server 2008 R2:
Open Server Manager. To open Server Manager, click Start, point to Administrative Tools, then click Server Manager.
In the console tree, click Features.
In the details pane, in the Feature Summary section, click Remove Features.
In the Remove Features Wizard, clear the Message Queue check box, and then click Remove.
After Message Queuing has been removed, in Server Manager, click Add Features.
In the Add Features Wizard, select the desired Message Queuing components to install, and then click Install.