new mail sound does not play

Tools  - Options - E-Mail Options - Advanced options - When a new item arrives in my inbox - check "play a sound"

Already checked.  This was not any help, have already read all the information on how to do this but it didn't work for me.

Have you two loudspeakers (headset and speakers?) Perhaps it is playing in the wrong device?

Also if you're runnign Vista check the Sound Mixer in the system tray as you can mut individual applications (perhaps Outlook is muted). Do you hear other Outlook sounds (delete)?

not running Vista.  Do not have two sets of speakers.  Can hear the sound when I am using Outlook Web Access but not in the Outlook 2007 client software.

Can you hear other Outlook sounds? Like delete?

OWA sounds are generated by Internet Explorer. Outlook makes it's own sounds

No I do not hear a sound when I delete a message in Outlook.  Didn't know that it was even supposed to make a sound for that action.

It should make a sound. You have a porblem with all Outlook sounds.

Are your other Windows sounds working?

Try this
http://office.microsoft.com/en-us/outlook/HP100807321033.aspx

https://www.experts-exchange.com/questions/22632744/No-sound-plays-when-mail-arrives-in-Outlook-Express.html

I downloaded that from the MS site.  Deleted a message and heard that sound now.
Not sure about new mail - will see when I get another message.
Thanks for your help.

Nothing has helped.  My sound still does not play when I have New Mail.

Sorry, no more ideas.

Perhaps try a different sound fo new mail (could the file be corrupted)?

No, have already tried switching sounds.  DId not help.
I have another employee at work who has the same problem.
Both of us can hear the sounds that are assigned to "new Mail Notification" in the Sounds app within the Control Panel, but though Outlook has the checkbox to "play a sound" when new mail arrives, it does not play the sound.  Quite frustrating.  The other person's job involves his back to the PC most of the day so if he could hear when mail messages arrive, it would be very helpful for him but we just can't figure out what causes this failure.
Thanks for all the suggestions, but no luck so far.