I get it too... Have googled it a few times, and seems it might be an issue, but Apple are yet to acknowledge it.
Mine is generally when there is no music playing, and from the googling, it seems it could be the sound card going to sleep when not in use and then starting back up again. I've learnt to live with it.
EDIT: I have a MacBook 2.2GHz, and the popping only happens (or is only noticeable) when I have it connected to external speakers or earphones.
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