I have a new Shuttle AN35-400. I used a Seagate utility to clear my disk completely then tried to install WinME upgrade edition. Got to the point where ME setup is determining what hardware is out there and at 16 min time remaining the install stops. After Reboot I get the following error:
acpi(02)+00000CD0 Error:OE:0028:FF03B040.
When I hit enter I get a Cmdninst Error which says:
Cmdninst has caused an error in USER.EXE ...
Upon closing the Cmdninst error window I get another blue screen error:
OD : 1187 : 000002a6
After hitting enter again the system goes black screen with no disk access however it is still listening because:
I hit C-A-D and the system reboots.
Second time around, all the same as above except on hitting C-A-D in the last step I get an End Task/Shutdown menue window containing two processes:
Windows ME Startup and Cmdninst
I have installed the latest BIOS from the Shuttle website.
The only additional hardware is an ATI 9600 XT All-in-wonder.
This is a replacement Motherboard, long story. I have been trying to get Win XP installed for over a week and this ACPI problem keeps rearing its head - I hope someone can help me with this.

Thanks
Edit/Delete Message

Cmdninst errors are hardware (driver) related.
In general User.exe errors can be blamed to video related problems. In some cases its due to drivers not being up to date".

"Other times it is caused from having a video mode of more than 256 colors. If you get a lot of user.exe errors try changing the video mode for number of colors to 256 or some other value. The 32-bit mode or true-color mode can cause this problem."

Take out all of your cards except your video card. Perform a clean install. If you don't know how read on.
Download (barrow a PC) Wipe, from www.ibm.com ! Put it on a boot floppy & boot from it. At the A:\> type wipe 0 then hit enter, answer the prompt with Y , allow the drive to be zero-filled. Next
Run fdisk, then install normally!! If you get it running without errors then add your cards in one at a time. You might have a conflict with one of them. With ME it is not necessary to copy the CDROM to the HD. The normal set up does that automatically (a small improvement anyway)

Good News!

I had the exact same problem. I removed hardware one at a time, then the memory, then processor. Finally I concluded it must be a BIOS setting. I turned off ACPI and the system loaded normally.

I will update if any new errors upon final completion of updates, etc.