I have seen this before in Vista.
I unfortunately can not remember what the cause was,,, we did find one.
This is most certainly Hardware or Driver related.
It is difficult to tell you exactly where to start.
I would probably start with Audio Drivers,,,, Get them from the manufacturer (get from Realtek if it is reatek, etc).
I would then try video drivers
The all other drivers and Chipset drivers
Also run Hardware Diags
Check Power Supply is not bad.... Take to a shop and have then use a PSU tester on it.