At my wits end - Kernal-Power Event 41 Freeze.

Hi everyone, first post, after weeks and weeks of reading and hoping to solve my problem on my own. It's a long one, please bear with me as I wanted to be comprehensive and hopefully not miss anything.

I've read a lot of threads on this error. I primarily receive this error when gaming (Aion/WoW), but have recently started to have it pop up when browsing, etc.

System will suddenly freeze & hang, playing a sound loop of whatever the most recent game or browsing sound was, forcing a "press and hold power button" type reboot. As it doesn't BSOD on me, I can't seem to find any dump files, I've searched on *dmp as suggested here several times.

It happens totally randomly, but i notice it seems to happen in clusters...either i can play/surf for a few days with no issues, then I seem to get a week of constant crashing etc.

What I get in event viewer is this:

Log Name: System
Source: Microsoft-Windows-Kernel-Power
Date: 2/18/2010 10:50:08 PM
Event ID: 41
Task Category: (63)
Level: Critical
Keywords: (2)
User: SYSTEM
Computer: Rob-PC
Description:
The system has rebooted without cleanly shutting down first. This error could be caused if the system stopped responding, crashed, or lost power unexpectedly.
Event Xml:
<Event xmlns="http://schemas.microsoft.com/win/2004/08/events/event">
<System>
<Provider Name="Microsoft-Windows-Kernel-Power" Guid="{331C3B3A-2005-44C2-AC5E-77220C37D6B4}" />
<EventID>41</EventID>
<Version>2</Version>
<Level>1</Level>
<Task>63</Task>
<Opcode>0</Opcode>
<Keywords>0x8000000000000002</Keywords>
<TimeCreated SystemTime="2010-02-19T04:50:08.900400000Z" />
<EventRecordID>10216</EventRecordID>
<Correlation />
<Execution ProcessID="4" ThreadID="8" />
<Channel>System</Channel>
<Computer>Rob-PC</Computer>
<Security UserID="S-1-5-18" />
</System>
<EventData>
<Data Name="BugcheckCode">0</Data>
<Data Name="BugcheckParameter1">0x0</Data>
<Data Name="BugcheckParameter2">0x0</Data>
<Data Name="BugcheckParameter3">0x0</Data>
<Data Name="BugcheckParameter4">0x0</Data>
<Data Name="SleepInProgress">false</Data>
<Data Name="PowerButtonTimestamp">129110285588568000</Data>
</EventData>
</Event>

I'm far from a computer expert, but I have a friend who is much more capable walking me through a number of different fixes based on his experience and my research on the site...things I've tried to date, with no luck.

Updated Vista 32 to 7 64 (complete wipe/install (i had the same issues with vista 32 btw)
Updated from 4 Gig to 8 Gig of RAM
Swapped in new RAM, 2 completely different sets of 8gb of RAM from newegg, both tested clean with memtest
New Vid Card (Same model, Dell swapout (warranty)
New Heatsink (same as above)
Newest drivers for vid card
Older Drivers for vid card
New drivers for mobo
Older drivers for mobo
Flashed bios
Reset CMOS (popped battery and let mobo reset)
Adjusted chipset voltages
Turned off disabled sound devices
Disabled all sleep/hibernate functions
Took side off case and had a humdinger of a fan blowing through the case for a few days (thought it may be heat)
Reinstalled game(s) that was having issues
Disabled second audio device
Reseated RAM a million times and blown out the case with duster daily
Disabled onboard sound in BIOS
Physicall removed soundcard
Removed Windows Gadgets


Lastly, i've read some threads on a possible internal firewall on my motherboard that causes memory leaks/freezes, i am getting a cheap network card to throw in an open slot and see if that does anything, but as you can imagine i'm far from optimistic at this point. Every time I seem to get a glimmer of hope and uninterrupted gameplay, it comes back.

I'm 'extremely' frustrated, open to any suggestions anyone here may have. As I'm pretty new at this, if I left off information that is necessary for anyone to respond, please let me know and I'll do my best to obtain it.

Thank you in advance for anything you can offer.

Edit - I run McAfee as a virus program, and have not done any overclocking.