*update* 
It was allowing windows 7 to auto-update my NiC drivers that had caused the error.  Once I had used the restore point I was back at the drivers from the x58 CD with the MB.  Still using 190.62 vid drivers but still going strong for the games I play. For me this fixed it completely.  Hopefully it can for others as well.  Seems drivers of late are very sloppy in thier QA depts.
 
 
This has been my issue since building my i7 machine.  Win 7 64bit OS, S61J bios.  I have tried drivers from 185.18 up through the 195.62.  I have narrowed the issue down on my system to this. 
 
When I enable SLI and reboot it blue screens with the Nvlddmkm.sys error. It blue screens and errors just as Win 7 changes from the startup splash screen to the desktop. With Win7 on a SSD it loads really quickly. I should note I use 2x 280gtx HC cards.  This is a new build no OC other then Turbo mode in the bios. Corsair Dominator 1600mhz memory at factory settings. If I do not enable SLI and reboot ( but both cards are shown in the Device manager and Nvidia Control panel respectively ),  it reboots with no issue whatsoever.  Now this is a machine I previously had both cards on a 780i FTW board and Vista 64 ultimate and it ran flawlessly in SLI. 
 
So at this point it could be 3 things.  1) bios rev, 2) Driver issue ( I am leaning towards this myself), Win 7 Ultimate issue ( again probably related to a driver issue).
 
I have run linX, Memtest, and a flotilla of other tests to verify my ram so I have ruled that issue out at this point.  So my workaround which is abit annoying is to enbale SLI to game, then disable it before I reboot or shutdown my PC.  I am debating reverting to Vista 64 Ultimate to rule out a Win 7 issue.  I have even moved my cards to different slots and tested them with no issues and that is a royal pain with WC'ing but I needed to verify my cards were not the issue.
 
Anyway I wanted to post my Experience thus far with this error incase others are seeing similar issues. Perhaps my workaround will work for others.

im thinking about it too..and i HAD that problem.
solution for me:
go back with windows xp sp3 pro
solution for you and solution for chobo:
go back to windows vista.

i think is either a nvidia drivers and windows 7 problems, or just nvidia drivers under widnows 7 or widnows 7 doesn't like nvidia drivers or something like that...cmon i don't think the 3 of us had bad hardware like bad video cars or something..just search nvlddmkm.sys and windows 7 and you will find thousands of people with this issue.
microsoft is working on a solution..but while they "work on a solution" i'll be running my system solid liek a rock on windows xp pro.
go back to your lask configuration or OS (in you case windows vista 64 ultimate)

I'm having the same exact problem as the op. Just started yesterday. It was working fine for weeks. I also have an Intel X25-M 160GB SSD as the above member posted. I haven't tried installing Win7 on any other drives since this issue started so don't know if that would make a difference for me. I'm trying to avoid having to reinstall the os. Both cards work fine with sli disabled. I even uninstalled the Nvidia drivers and just have the Microsoft ones installed. I was wondering if there's a way to enable sli with just the Microsoft drivers installed? I doubt it cause there's no control panel to do it with. What I did yesterday before the problem started was install a few windows updates and do a registry tweak to remove the Homegroup, Network, Libraries, Favorites links from the navigation pane in Windows Explorer. Don't see how that would affect the gpu or it's drivers. Sometimes the bsod mentions nvlddmkm.sys or just a stop error with no specific file mentioned. I'm thinking it's a driver compatibility issue with Win7. For now I'm going to reinstall the Nvidia drivers and just use the op's workaround of enabling sli only when playing a game.

**Just an Update**
 
Currently running Win 7 with 190.62 drivers and no more issues.  Not entirely sure what the issue was but I finally broke down and used a restore point I had created after the clean install and have not had any issues whatsoever.  Currently using the Dummy OC option with turbo enabled and all is good.  Not sure this will work for everyone but it did for me.  I always use a Driver cleaner/Sweeper program when I do a driver update/install.  Just makes sense to clear out those registry entries and reduce potential issues.  Now just waiting for Corsair to have a firmware update for my X128 SSD's and Win 7 to enable trim support :) .

I had a very similar problem, mine was a STOP 000000F4. After researching I found a answer. I had switched from SSDs to a single HD (WD Black 500). When you switch HD types you must do a full CMOS Clear. Remove all power and the battery for 1/2 an hour.

Yes it could I use 190.56s but that was not the information that I was putting out.
If you switch Types of drives then you should do a full CMOS clear all the way back to a date clear.

I had some early on problems with win 7 (release candidate), which were fixed with an OS reinstall.  The OP restored to a restore point close to his fresh install, which also fixed the issue.  For you others having the same problem, try a restore or reinstall the OS.  Win7 installs so fast there is no reason not to reinstall.

That would be interesting to know if the win 7 problems stem from the recent retail version releases.  The release candidate versions and earlier have been pretty solid for 11 months now.  (At least with everyone I know who runs it).

Edit:  Bendsley, I agree about your power supply.  Probably not related.  Even if you had your system heavily overclocked and under 100% load all the time, you would be experiencing different problems if your PSU was weak....like system shutdowns.

Hi,
 
I am in the exact same boat. With sli enabled = bsod upon re-boot. Rock solid in all respects except for rebooting with sli enabled.
 I am thinking it may be related to one of the windows updates since Dec. 12-14th. The Realtek Controller ones mentioned above may be it. I'll also try the 190.62 drivers to see if that helps.
Noticed many here with this issue have similar rig set-ups.

I went into device manager / network adapters/ realtek driver/ properties / driver and hit "roll back" button (only needed to do it for one of the adapters, other seemed to take care of itself). Is this the correct method?
 
I also loaded the Nvidia 190.62 drivers (windows 7 64).
 
 I am now able to boot with SLI  and all seems good. Not sure which thing fixed it.
 
Thanks

brenton

I went into device manager / network adapters/ realtek driver/ properties / driver and hit "roll back" button (only needed to do it for one of the adapters, other seemed to take care of itself). Is this the correct method?
 
I also loaded the Nvidia 190.62 drivers (windows 7 64).
 
 I am now able to boot with SLI  and all seems good. Not sure which thing fixed it.
 
Thanks

I too just did this and confirmed that this worked for me as well.  I'm not running the latest non-beta nVidia drivers (195.62) with SLI enabled.  I tested this with a restart and a cold boot.  Previously I was experiencing errors with both.

The driver information from Realtek PCIe Family Controller that is working for me is as follows:
Driver Provider: Realtek
Driver Date: 5/22/2009
Driver Version: 7.3.522.2009

The newest drivers are no good it seems.  I'm not sure why this newer driver for the Realtek would have any effect on the nVidia drivers for video, but they sure seem to.

Just to be clear, after doing a driver rollback on the Realtek Family Controller for the gigabit ports, I'm no longer receiving an error message or BSOD on restarts or coldboots.

So happy I found this thread. I too am having similar problems with my new PC and I thought I got some bad hardware.

My setup:
Evga x58 SLI LE
2x Evga gtx 275
Windows 7 64 bit

With Realtek driver version: 7.3.522.2009 and Forceware driver version: 190.62 all works fine for me as well. However, I'd like to update to the newest Forceware version. Has anyone had any luck with this?

Had this exact same problem.  I installed Win 7 fresh, Nvidia driver (latest), etc., then did Windows Update and let it install the Realtek PCIe GBE card update and then it'd BSOD on boot.  It didn't matter what nvidia driver I had installed... it was the Realtek driver thru windows update killing it.

Rolled back my Realtek driver (the previous one was from August) and it worked like a charm.  Now I wish I had the last three days I spent troubleshoting back and the 80 bucks I spent on a new power supply.

"I havent had this error since vista beta a couple years ago.I didnt think it even existed in windows 7. "

Tell us that is happened in Vista and this being a Win7 thread doesn't really do anything for us.