I just bought two new drives (WDC WD10EALX-009BA0) and a new SATA 3 capable mobo (MSI 890FXA-GD70).
On setup it was very unstable and I got lots of errors, freezes and whatnot under normal use:

Feb 14 10:36:53 glitterbox kernel: [  304.944143] ata3.00: exception Emask 0x10 SAct 0x7fffffbf SErr 0x400000 action 0x6 frozen
Feb 14 10:36:53 glitterbox kernel: [  304.944152] ata3.00: irq_stat 0x08000000, interface fatal error
Feb 14 10:36:53 glitterbox kernel: [  304.944160] ata3: SError: { Handshk }
Feb 14 10:36:53 glitterbox kernel: [  304.944213] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944228] ata3.00: cmd 61/00:00:00:30:12/04:00:00:00:00/40 tag 0 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944231]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944239] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944246] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944260] ata3.00: cmd 61/00:08:00:34:12/04:00:00:00:00/40 tag 1 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944263]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944271] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944277] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944291] ata3.00: cmd 61/00:10:00:38:12/04:00:00:00:00/40 tag 2 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944293]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944301] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944307] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944320] ata3.00: cmd 61/00:18:00:3c:12/04:00:00:00:00/40 tag 3 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944323]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944331] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944337] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944350] ata3.00: cmd 61/00:20:00:40:12/04:00:00:00:00/40 tag 4 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944353]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944361] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944368] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944381] ata3.00: cmd 61/00:28:00:44:12/04:00:00:00:00/40 tag 5 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944384]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944392] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944398] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944412] ata3.00: cmd 61/00:38:40:f4:88/04:00:07:00:00/40 tag 7 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944415]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944421] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944428] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944441] ata3.00: cmd 61/00:40:40:f8:88/04:00:07:00:00/40 tag 8 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944444]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944451] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944457] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944470] ata3.00: cmd 61/10:48:40:fc:88/01:00:07:00:00/40 tag 9 ncq 139264 out
Feb 14 10:36:53 glitterbox kernel: [  304.944473]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944481] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944487] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944500] ata3.00: cmd 61/00:50:00:70:b1/04:00:0b:00:00/40 tag 10 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944503]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944511] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944518] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944531] ata3.00: cmd 61/00:58:00:74:b1/04:00:0b:00:00/40 tag 11 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944534]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944542] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944549] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944563] ata3.00: cmd 61/00:60:00:78:b1/04:00:0b:00:00/40 tag 12 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944565]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944573] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944579] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944592] ata3.00: cmd 61/00:68:00:7c:b1/04:00:0b:00:00/40 tag 13 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944595]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944602] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944609] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944622] ata3.00: cmd 61/00:70:00:40:ba/04:00:0b:00:00/40 tag 14 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944625]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944632] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944639] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944652] ata3.00: cmd 61/00:78:00:44:ba/04:00:0b:00:00/40 tag 15 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944655]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944663] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944669] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944682] ata3.00: cmd 61/48:80:00:48:ba/03:00:0b:00:00/40 tag 16 ncq 430080 out
Feb 14 10:36:53 glitterbox kernel: [  304.944685]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944693] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944700] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944713] ata3.00: cmd 61/00:88:00:f0:21/04:00:0c:00:00/40 tag 17 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944716]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944723] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944729] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944743] ata3.00: cmd 61/00:90:00:f4:21/04:00:0c:00:00/40 tag 18 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944746]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944753] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944760] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944774] ata3.00: cmd 61/00:98:00:f8:21/04:00:0c:00:00/40 tag 19 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944776]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944784] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944790] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944803] ata3.00: cmd 61/00:a0:00:fc:21/04:00:0c:00:00/40 tag 20 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944806]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944814] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944820] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944834] ata3.00: cmd 61/00:a8:28:34:22/04:00:0c:00:00/40 tag 21 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944836]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944844] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944851] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944864] ata3.00: cmd 61/00:b0:28:38:22/04:00:0c:00:00/40 tag 22 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944867]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944875] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944881] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944894] ata3.00: cmd 61/00:b8:28:3c:22/04:00:0c:00:00/40 tag 23 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944897]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944904] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944910] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944924] ata3.00: cmd 61/00:c0:28:40:22/04:00:0c:00:00/40 tag 24 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944926]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944934] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944940] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944954] ata3.00: cmd 61/00:c8:28:44:22/04:00:0c:00:00/40 tag 25 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944957]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944964] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.944971] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.944984] ata3.00: cmd 61/00:d0:28:48:22/04:00:0c:00:00/40 tag 26 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.944987]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.944994] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.945001] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.945014] ata3.00: cmd 61/00:d8:28:4c:22/04:00:0c:00:00/40 tag 27 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.945017]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.945024] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.945031] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.945045] ata3.00: cmd 61/00:e0:28:50:22/04:00:0c:00:00/40 tag 28 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.945048]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.945059] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.945066] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.945080] ata3.00: cmd 61/00:e8:00:28:12/04:00:00:00:00/40 tag 29 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.945082]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.945090] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.945096] ata3.00: failed command: WRITE FPDMA QUEUED
Feb 14 10:36:53 glitterbox kernel: [  304.945109] ata3.00: cmd 61/00:f0:00:2c:12/04:00:00:00:00/40 tag 30 ncq 524288 out
Feb 14 10:36:53 glitterbox kernel: [  304.945112]          res 40/00:2c:00:44:12/00:00:00:00:00/40 Emask 0x10 (ATA bus error)
Feb 14 10:36:53 glitterbox kernel: [  304.945120] ata3.00: status: { DRDY }
Feb 14 10:36:53 glitterbox kernel: [  304.945130] ata3: hard resetting link
Feb 14 10:36:54 glitterbox kernel: [  305.470088] ata3: SATA link up 6.0 Gbps (SStatus 133 SControl 300)
Feb 14 10:36:54 glitterbox kernel: [  305.475512] ata3.00: configured for UDMA/133
Feb 14 10:36:54 glitterbox kernel: [  305.475627] ata3: EH complete

I have swapped out all the cables (bought specific SATA 3 cables), tried 14 in total and could not get rid of the errors.
Motherboard has the latest BIOS v	1.7
00:11.0 SATA controller: ATI Technologies Inc SB700/SB800 SATA Controller [AHCI mode] (rev 40)

Workaround by limiting the speed to 3.0Gb/s in the /etc/default/grub:
GRUB_CMDLINE_LINUX="libata.force=3.0Gbps"

then:
sudo update-grub2
sudo update-initramfs -u

This makes the errors go away.

ProblemType: Bug
DistroRelease: Ubuntu 10.10
Package: linux-image-2.6.35-26-generic 2.6.35-26.46
Regression: No
Reproducible: No
ProcVersionSignature: Ubuntu 2.6.35-26.46-generic 2.6.35.10
Uname: Linux 2.6.35-26-generic x86_64
NonfreeKernelModules: fglrx
AlsaVersion: Advanced Linux Sound Architecture Driver Version 1.0.23.
Architecture: amd64
AudioDevicesInUse:
 USER        PID ACCESS COMMAND
 /dev/snd/controlC0:  dougie     2696 F.... pulseaudio
 /dev/snd/controlC1:  dougie     2696 F.... pulseaudio
CRDA: Error: [Errno 2] No such file or directory
Card0.Amixer.info:
 Card hw:0 'SB'/'HDA ATI SB at 0xfe3f8000 irq 16'
   Mixer name	: 'Realtek ALC889'
   Components	: 'HDA:10ec0889,14627640,00100004'
   Controls      : 36
   Simple ctrls  : 21
Card1.Amixer.info:
 Card hw:1 'U0x46d0x8b2'/'USB Device 0x46d:0x8b2 at usb-0000:00:13.0-1, full speed'
   Mixer name	: 'USB Mixer'
   Components	: 'USB046d:08b2'
   Controls      : 2
   Simple ctrls  : 1
Card1.Amixer.values:
 Simple mixer control 'Mic',0
   Capabilities: cvolume cvolume-joined cswitch cswitch-joined penum
   Capture channels: Mono
   Limits: Capture 0 - 3
   Mono: Capture 0 [0%] [30.00dB] [on]
Card2.Amixer.info:
 Card hw:2 'Generic'/'HD-Audio Generic at 0xfe9fc000 irq 82'
   Mixer name	: 'ATI R6xx HDMI'
   Components	: 'HDA:1002aa01,00aa0100,00100200'
   Controls      : 4
   Simple ctrls  : 1
Card2.Amixer.values:
 Simple mixer control 'IEC958',0
   Capabilities: pswitch pswitch-joined penum
   Playback channels: Mono
   Mono: Playback [on]
Date: Mon Feb 14 17:37:37 2011
Frequency: Once a day.
HibernationDevice: RESUME=UUID=7afb7c6c-1a4a-4ff9-90f3-8842f89747a4
InstallationMedia: Ubuntu 10.10 "Maverick Meerkat" - Release amd64 (20101007)
IwConfig:
 lo        no wireless extensions.
 
 eth0      no wireless extensions.
 
 eth1      no wireless extensions.
MachineType: MSI MS-7640
ProcCmdLine: BOOT_IMAGE=/boot/vmlinuz-2.6.35-26-generic root=UUID=d4241cd9-7bd9-4345-9b47-448142ea8042 ro libata.force=3.0Gbps quiet splash vt.handoff=7
ProcEnviron:
 LANGUAGE=en_GB:en
 LANG=en_US.utf8
 SHELL=/bin/bash
RelatedPackageVersions: linux-firmware 1.38.3
RfKill:
 0: hci0: Bluetooth
 	Soft blocked: no
 	Hard blocked: no
SourcePackage: linux
dmi.bios.date: 10/20/2010
dmi.bios.vendor: American Megatrends Inc.
dmi.bios.version: V1.7
dmi.board.asset.tag: To Be Filled By O.E.M.
dmi.board.name: 890FXA-GD70 (MS-7640)
dmi.board.vendor: MSI
dmi.board.version: 1.0
dmi.chassis.asset.tag: To Be Filled By O.E.M.
dmi.chassis.type: 3
dmi.chassis.vendor: MSI
dmi.chassis.version: 1.0
dmi.modalias: dmi:bvnAmericanMegatrendsInc.:bvrV1.7:bd10/20/2010:svnMSI:pnMS-7640:pvr1.0:rvnMSI:rn890FXA-GD70(MS-7640):rvr1.0:cvnMSI:ct3:cvr1.0:
dmi.product.name: MS-7640
dmi.product.version: 1.0
dmi.sys.vendor: MSI