Sound card installed but not available for playback?

Celeron 400 system with integrated sound (Intel 82801).
The sound card is detected and the drivers installed.  The device is listed as working with no conflits.  However there is no sound.  In Control Panel-Multimedia-Audi there are no devices availble in either sound playback or sound recording.
I have tried disabling on-board sound and installing a new PCI sound Blaster card ,and though the card and drivers install I receive the same results of no devices availble for playback or recording.
The operating system is Windows ME
I have checked all other devices and none are showing as conflicting.
Please advise
thanks
jonw31Asked:
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