we built a computer for my brother for christmas in 2007 using parts ordered from tiger direct (yes i know not the high end stuff normally set on here) but the list of parts is as follows;
 
2 Corsair XMS2 DHX 2048MB Dual Channel PC6400 DDR2 800MHz Memory (2 x 1024MB) MPN:  TWIN2X2048-6400C5DHX
1 Creative Labs Sound Blaster Audigy SE MPN:  70SB057000000
1 Intel Core 2 Quad Q6600 Processor HH80562PH0568M - 2.40GHz, 8MB Cache, 1066MHz FSB, Kentsfield, Quad-Core, OEM, Socket 775, Processor MPN:  HH80562PH0568M
1 EVGA GeForce 8800 Ultra Video Card - 768MB DDR3, PCI Express, SLI Ready, (Dual Link) Dual DVI, HDTV, Video Card MPN:  768-P2-N881-AR
 
1 XFX nForce 680i LT SLI Motherboard, NVIDIA, Socket 775, ATX, Audio, PCI Express, SLI Ready, Gigabit LAN, S/PDIF, USB 2.0 & Firewire, Serial ATA, RAID MPN:  MB-N680-ILT
1 Seagate Barracuda 7200.10 500GB Hard Drive - 7200, 16MB, Serial ATA-300, OEM MPN:  ST3500630AS BM
1 Ultra / X-Finity / 600-Watt / ATX / Dual 80mm Fan / SATA-Ready / SLI Ready / Titanium / Power Supply MPN:  ULT31847

 
Since it has been running it has burned through two of the video cards both from EVGA. there was an RMA setup with the first card that died. Normally i have not had a problems with the evga cards over heating. The question i have is whether or not a cooling system is recommended for his setup, or are there known issues with the parts listed as far as causing the cards to burn up. My bro is not too computer smart, so i figured i would try and help him out here. any help would be greatly appreciated. and thanks in advance everyone.

I agree with rjohnson11 on this one. Judging from the list of parts, my first suspect would be the case/chassis and fans. Between the CPU and the 8800 card, you're going to be creating some heat, especially if you're gaming with higher settings.

What sort of case are you using for this setup, and what type of fans are in it? If you have empty fan locations, I'd definitely get those filled. In addition, you may want to look at the way you have your cables routed. If you have a big tangle of cables hanging like jungle vines all over the inside of your case, you're going to have airflow issues. It would definitely be worth the time and effort to see if you can rearrange the cables so that they're out of the way and see if that helps the temps.

I'd also look at downloading some sort of fan control software. I use Precision on both of my EVGA cards, and just leave them set at 100%. It's not that loud (to me anyway) and makes a definite difference in temps. Install it before you do the cable reroute, kick up the fan speed, and get a feel for the temps on the card. Then when you clean up the cabling and add fans (if needed) you can see if it made an appreciable difference in temps on that card.

Another thing you may want to look into is an aftermarket cooler for the CPU. Most stock coolers blow air down onto the processor, which then washes across the board and other components. Depending on the case you have, it may be worth looking into something like a Zalman 9900. I have a similar cooler in my Thermaltake Armor series case, and it blows the air at the rear case fans, rather than back across your components.

Take a look  here to see how mine is set up. ( I know..  wires are FUBAR..  I just took out a dead fan and haven't put in the replacement yet..  LOL)

Hope that helps some.

sorry to bring up an old post but for the 8800gtx/ultra on air, the best cooling solution available is the Zalman ZM-RHS88 ram heatsink coupled with the Zalman VF1000 or GV1000 vga cooler.  i have an EVGA 8800 Ultra Superclocked and use the ZM-RHS88 and GV1000.  my temps dropped from 70C to 53C at idle.  i have yet to see 70C even after hours of gaming.  you still need to maximize air flow for your particular case, hardware and cable routing.  but all things being equal, the Zalman heatsink and cooler for 8800gtx/ultra is hands down the best solution i have found for air cooling.