No Audio Devices are Installed

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.
 
Different sets of speakers won't make a difference so dont worry about that, however you say that you've tried uninstalling reinstalling disabling etc are you referring to your sound card in device manager?
If so I would suggest maybe trying another sound card if you have one? but before you do anything else, I would "scan for hardware changes" sometimes my older computer has a habit of "losing" hardware somehow haha, everynow and then, the disk drive for example, will stop existing, so a simple rescan of hardware makes it show up, installs itself and all is well.
 
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