Vista - Windows Vista Shutdown issue ...

Machine is running Vista Business. here is the steps I have taken so far.
Ran Msconfig - started up the pc with all start up items disabled .. Still
would just hang on the Shutdown screen. I then booted with all services but
the needed ones disable and it still would hang. I then took out all the usb
items and booted the machine adding one item each time. It would still hang.
I then removed any windows updates on the machine and it sitll hangs . Only
odd part when I boot in safe mode it shutsdown perfect. I am not sure what
else to try. As since it shutdowns in safemode it tells me it is a
service/startup program . But I have disabled them all and each time it is
still the same issue. Any ideas would be helpful !

Do the Windows logs mention anything about a service or driver taking extended time to shutdown? (Windows Logs > Performance)