Windows XP Service Pack 3: "Stop: 0x0000007E"

I have been in the process to upgrade to SP3 from SP2 on a DIM E510 Dell Desktop.  I had upgraded to SP2 about 3 months past.

1)  I downloaded SP3 to the local disk from Microsoft site.

2) Start system in SAFE Mode with all devices disconnected except monitor & keyboard.

3) Install SP3 - no errors or issues

4) Restart and receive a blue screen after the "WINDOWS XP" screen appears.  The blue screen contained "Stop Code 0x0000007E".

5) The only option to get the system operational is restore the SP2 backup.

After several attempts, I upgraded the following from the Dell site on Windows SP2.

          BIOS upgrade to A07 from A05;  Audio SIGMATEL-Driver version 5.10.0.4823, A05;  Intel-Driver Chip set version 7.2.2.1006, A13 and Canexist-Application  version 1.10.A02.

I followed the same steps above and received the same Stop Code.

Any suggestions:  I have connected MicroSoft but no solution at this time.

Thanks,