I'll supply a link to the article on how to use SCANREG, but many PCs will do that due to hardware issues. Here's what I do, I let it sit, power on for about 15 minutes and then press the reset button to try again. The success rate is too high. Repair costs for this one usually ends with the owner living with cold machine issues.

Here's the article -> http://support.microsoft.com/default.aspx?kbid=273738

Use the boot diskette method and SCANREG /RESTORE

As to cold start issues, the visual inspection for bad motherboard capacitors is indicated. Read http://www.geek.com/news/geeknews/2003Feb/bch20030207018535.htm Links in that lead to pictures you can use for reference and is not limited to Abit boards or total failures.