Just as Occam's Razor says - "All things being equal, the simplest solution tends to be the best one." For me, it was installing the proper (Dell) chipset driver and
then reinstalling the soundblaster software. The order is important...so if you've tried everything, go back and reread the last few posts in this thread. And don't give up...having your sound back is worth the effort! Good luck (and if you follow bookworm's advice - it will be good!)

~z
__________________
Q. "Is there intelligent life on earth?"
A. "Yes, and she resides deep within the STT forum. She is called 'bookworm.' Seek her counsel."

~z