stupid problem. I get those from a client connecting to a server. Sadly, the setup is complicated making debugging complex - and we run out of options.
The environment:
I'm having the same issue on a Windows 2000 Server with a .Net application connecting to a SQL Server 7.0. There's like 10 servers with the same configuration and only one is showing this error several times a day. With a small test program I'm able to reproduce the error by just establishing a TCP connection on the SQL Server listening port. Running CurrPorts (http://www.nirsoft.net/utils/cports.html) shows there's still plenty of available ports in range 1024-5000.
I'm out of ideas and would like to know if you've found a solution since you've posted your question.
Edit : I finally found the solution : a worm was present on the server (WORM_DOWNAD.A) and exhausted local ports without being noticed.