could be a virus or rootkit, have you tried safemode and runing tdsskiller by kapersky and combofix?
these rootkits replace the atapi.sys and iasror.sys whive are drivers for storage controllers.
ater ruling out infection, start removing unneccessary hardware, could be memory, disk, board, graphics card,or cpu. if you can boot into safemode, then it's a possible driver issue
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I got your salvation b*tch

wanna go night night fool.