I can't really tell, but I think now the services /start up items are not the problem, I can go into safe mode, then choose shutdown, and the pc completely shuts off in 5 seconds. I've tried disabling everything through msconfig for startup / services and it made very little difference maybe 5 seconds at most. I finally tried something different, I disabled my video card in windows 7 device manager, and with that done my pc will shutdown in 15 seconds! I've tried different drivers, using driver sweeper, to remove all traces of my GTX 470's drivers, and reinstalling the drivers again, and even drivers from maybe 4 months ago... same issue, very very slow shutdown... Maybe an incompatibility of some kind? or hardware resource conflict? I can't see 2 or 3 versions of drivers having the same issue... other then my shutdown issue my video card is rock solid, playing any of the recent games... So, I'm at a loss other then to say its video related... If this helps, my video card is a Galaxy GTX 470, MB is an Asus p7p55d-e pro, OCZ Vertex 2 Extended 60GB, 4 Gb G.SKILL Ripjaws Series DDR3 1600