Nvidia 7 Series Motherboard Problems

[XxHellxRaizerxX]

Working on my friend's computer. Upon startup, Vista loading screen occurs then the loading bar locks up and you get the BSOD stating you should check for viruses, remove any newly installed hdds or hdd controllers, and check for corruption. I removed the HDD and checked it for errors, it is fine. WIth the hard drive still out, I booted the computer with a WIndows XP Setup CD. When the screen reaches "Starting Windows" after it loads all of the necessary setup files (at the beginning, right after you boot from the CD), it gives me the same exact BSOD.

 

I have removed RAM and used known good stick. Removed video card and used IGP. That is about all of the minimizing I can do. Only thing left would be trying a different mobo or cpu which I do not have. Would it be safe to say there is a problem with the motherboard? Possibly the hard drive controller? I have dug through the BIOS, but being it is a Gateway there are not any options to mess with regarding controller. I am considering telling him he can purchase a new motherboard and see if that fixes the problem, as that is the only route I can see. However I would like to hear alternate opinions on the matter.

 

Thank you.