Recorded Tracks are .040 seconds early

[kevinb511]

Every track that I record ends up being about .040 seconds ahead on the timeline. I'll try to explain. For example, if I play along to a click track (audio click, not plug-in) in perfect time, when I play back what was recored it is ahead of the click .040 sec. I need to insert a medium time delay plug set to 1500 samples for it to be in time with the click. I did a test by placing a mic near my control room monitor and recording the click itself to a track and sure enough, the 2 waveforms did not line up. Anyone know why this would happen? I have a dual core AMD with 1 gig of ram running 7.1cs10.