Check out your event logs. They will tell you if something errored out before it rebooted. If you see nothing, then you can start looking into hardware failure. There are some good boot CD utilities to check for hardware/memory issues.
I would also check into your hard disks. Run SpinRite (I should get a referal account with Steve) and see if that fixes your problems. http://www.grc.com/cs/prepurch.htm The program is $89, but if it doesn't work for you Steve will give your money back.