Just sharing. Experienced this one and it was (again) an out of date BIOS. While many would think a new board/machine would have a current BIOS, such is rarely the case.
First, the machine: Gigabyte 7VAXP-A Ultra, with AMD 2800+. 512 mb ram, and 30 gig HD. Machine runs perfect, but Nortons finds new threat, askes me to restart in Safe Mode to remove. I reboot, holding down f8,start to enter safe mode, and receive Blue Screen of Death error, "IRQL not less or equal". If I reboot to normal mode, all is well. Any help would be greatly appreciated. Pat