Is MB causing bad HD's?

I have a computer that locked up and I had to do a manual shutdown then the computer would not boot. I've played around with it for a day and nothing works. Tried to reformat and install XP Home and during the format stage, I get an error saying that the HD is damaged. So I installed a new HD and the same thing happened, I could not format it and got the error again that it was damaged. Ok, I'm thinking something is not right here so I installed another brand new HD and the same thing happened again.

I've replaced the cables(SATA) and the IDE cable to the CD/DVD unit and still no luck so I'm thinking that the Motherboard or CPU may have a glitch. Has anyone ever seen this problem before? I've seen all kinds of things but never like this in 30 years.

Forgot to list my setup:
Windows XP Home SP3
Intel Pentium D Dual Core
Gigabyte GA-965P-S3
Corsair 2GB matched DDR2 memory
WD 320GB Sata HD
Thermaltake 450W PSU.

Could be the MB. I've already installed the OS on another computer using the same CD so it's not that plus I've tried 2 other disk recovery programs and they gave me the same error. I guess I could build a new box and use the old parts as backups.

I guess you can close this thread since I built a new box and no one seems to know what the cause was on the old one.

Thanks for that suggestion, I'll try that when I get a chance and see what I get.