E-mu 0404 Extremely distorted/​gargling sounds on the output on files

Hello.
I have an E-mu 0404 PCI Soundcard and I have a major problem with the Card. The problem is not the sound play back such as general system playing on something I have not created or hearing basic sounds on the internet. It’s the recording/music creation end if the card. When I start recording it will work fine for the first 5 to 10 minutes when I play those files, but for some unknown reasons when I play back the file that I created after 10 minutes I’m hearing extremely distorted/gargling sounds on the output. I am using the analog output. Sometimes the sound comes back to its original quality if I shutdown my computer and restart It, but after some time fails again.
I looked in other troubleshooting and support message board websites and I did all of what they say as of fixing the problem and then some. Here is a list of what I did in 12 steps.
1. Pull all USB connection off my computer expect keyboard and mouse
2. Change my advance systems settings such as performance (Adjust for best performance) and advance performance Adjust for background services) settings. I went back and forth with these settings.
3. I also want to my Control Panel > Hardware and Sound > Sound From sound choose my E-MU card and click Properties. Choose the Advanced Tab in Properties and uncheck, “Allow applications to take exclusive control of this device.”
4. Pulled my Nvida Gforce 8400 PCI-E 16 from my computer and use my onboard video
5. Made sure my onboard audio is turned off.
6. Took my Computer apart and put it back together
7. Flash and updates my Bios
8. Reinstall my Windows 7 Home PremiumOperating System 64 bit
9. Made sure I installed the E-mu Driver before the E-mu Patch Mix.
10. Made sure I had the dame bit depth in (24/48) in sound properties in my control panel in recording playback.
11. Made sure I had the same setting in my in my E-mu Patch Mix.
12. I also used the Windows Vista E-mu Driver as well as the E-mu Windows 7 Driver
I made test recordings after each of these 12 steps and all combination on some of these steps it will work fine for the first 5 to 10 minutes, but the extremely distorted/gargling sounds on the output return. I been playing around with this card time after time for the last 3 months and all what I did to try to fix it and still didn’t fix the problem in which I haven't found a trigger for this.
The system:
Dell Inspiron 518
Intel Duo Core 2.2 GHz
4 gig of Ram
250 GB Hard Drive
E-mu 0404 PCI soundcard
Windows 7 Home PremiumOperating System 64 bit

I hope you can understand this and you can help me out as best as you can.

Thank you,

maceman said:

What is your recording software?
I have had similar problem with Cubase. One thing you can do is to adjust latency.

This is the recording software that I use.

Cakewalk SONAR LE 8.5

Cakewalk Music Creator 5

I did play around with the lateney, it's works for a while, but it came back.