I have an Acer Aspire Desktop XP3 that I've had issues booting up for sometime, but it always loaded after the second or third try.
I've run Chkdsk and checked the Bios a number of times and didn't find any issues that might keep the system from booting properly.
This time it gets to the Splash Screen and that's it.
I've done the "F" keys and lastly my CD which won't boot it either.
I've redone the system at least 4 times over the life of the computer with no issues.