This sounds to me like a possible CPU or Motherboard issue, because you can't really blame graphics for sound issues, and the HD checked out fine. I'm going to go ahead and say that you should try to swap your motherboard if possible, and see if that fixes it. Motherboard issues are hard to diagnose because they have symptoms similar to other issues, such as PSU failure, but this one seems like a motherboard issue. My motherboard is 4 years old and I'm seeing this issue occasionally as well, and I have a brand new Phenom II x4 840 CPU. I'm hoping it's the motherboard's old age, because I need a new one soon anyway.