Another No Sound After Reformatting Problem

[desperate4help]

Ok, I have reformatted for the second time. The first time some things went wrong so I gave my tower to my mom to bring into the office for the computer tech to take a look at. He fixed everything and it was working great until I got a virus. I reformatted again by going through the partition deletion process and it was a success but now I'm running to the problem of my sound not working.

My computer doesn't seem to pick up my sound card. I've searched and searched and tried many things but nothing seems to work.

I'm on a Dell Dimension 2400, everything is stock besides an extra RAM card I got. I'm running Windows XP Home Edition.

When I go to dxdiag and test DirectSound these are the results:
DirectSound test results: Failure at step 3 (DirectSoundCreate): HRESULT = 0x8878000a (The request failed because DirectSound resources, such as the priority level, were already in use by another caller.)

I am desperate for help and will respond to any questions or information you need. Thanks so much in advance, I hope we can work this out.

[desperate4help]

Sorry for double post.

Operating System
Windows XP Home Edition Service Pack 2 (build 2600)

System Model
Dell Computer Corporation Dimension 2400
System Service Tag: 1XHD581 (support for this PC)
Chassis Serial Number: 1XHD581
Enclosure Type: Space-saving

Processor a
2.40 gigahertz Intel Celeron
8 kilobyte primary memory cache
128 kilobyte secondary memory cache

Main Circuit Board b
Board: Dell Computer Corp. 0F5949 A01
Serial Number: ..CN7082156P30LE.
Bus Clock: 400 megahertz
BIOS: Dell Computer Corporation A05 12/02/2003

Drives
76.29 Gigabytes Usable Hard Drive Capacity
66.22 Gigabytes Hard Drive Free Space
SONY CD-RW CRX217E [CD-ROM drive]
ST380011A [Hard drive] (80.00 GB) -- drive 0, s/n 5JVQ11PK, rev 8.16, SMART Status: Healthy

Controllers
Standard floppy disk controller
Intel(R) 82801DB Ultra ATA Storage Controller - 24CB
Primary IDE Channel [Controller]
Secondary IDE Channel [Controller]

Display
Intel(R) 82845G/GL/GE/PE/GV Graphics Controller [Display adapter]
Gateway EV730 [Monitor] (15.7"vis, November 2003)

Multimedia
Unimodem Half-Duplex Audio Device