Random reboots can also be caused by a PCI IRQ channel sharing problem (this is NOT the same as an IRQ conflict, there are four PCI IRQ channels labelled A - D and all your PCI and AGP devices must share them). This problem does not affect ISA cards.
This problem is very common with NICs, some PCI sound cards (the SBLive in particular is VERY prone to it) and SCSI controller cards. These cards do NOT like to share a PCI IRQ channel. I explain the problem in detail here with a fix:
http://soldcentralfl.com/quakecoop/glfaq5.htm#5_9
If you have an SBLive, try moving it to another free PCI slot.
If you have no free slots available, or none of your free ones work, then make a note of which slot each card is currently installed in right now. Pull ALL your PCI cards except the video card and boot up. Make sure the system is working okay. If the problem consistently happens when playing a game, run that game now and make sure it's okay (most games will run just fine without a sound card installed by-the-way).
If the system seems stable shut down and install ONE CARD AT A TIME. Start with the sound card as that's usually the prime culprit. Make sure that the sound card does NOT share an IRQ with any other device. If it does, or the system acts up, move the card to a different slot until it's resolved.
Repeat this process with all the PCI cards starting with NIC card next if there is one.
Hope this helps.