I know this topic has been brought up a number of times before however I have still been unable to correct this issue with previous troubleshooting. The History-Suspected power surge, replaced hard drive, motherboard, and power supply. Reinstalled Windows, Vista 32-bit. Since this happened I am informed via control panel that No Audio Devices are Installed. My speaker icon in the task bar has the dreaded red X over it. I have two different sets of speakers I have tried. Both sets of speakers work on another computer. In device manager I have attempted to update drivers, uninstall and reinstall, disable and re-enable, to no avail. I have set BIOS to default as per previous threads on this subject. I am happy to provide any further information sought, I am not terribly technical but can follow instructions like a pro. Thank you.