i had this problem with a pc i built for a relative.
this problem drove me to despair. Ive never had a problem with any pc that i built and the 2 that i built after the problem one were fine !
did all the tests on memory,drivers,mobo,psu,video card etc. But the thing still displayed that message and randomly BSOD.
Did 4 rebuilds and reinstalls to clean formatted HD - still had problems.
eventually i found a webpage suggesting that it could be a problem to do with windows update installing the wrong drivers.Looking at the error log and then checking what the error realted file did further confirmed this.Seems that some file that was being added during automatic updates was the cause.
so for rebuild number 5 i decided not to run automatic updates .
This fixed it .So i guess in this case it was a driver issue and something to do with windows update.
hope this helps