BIOS: Sound = ON
Start --> Control Panel --> Sounds and Audio Devices Properties --> Sound Tab --> Sound Scheme = No Sounds.
Outlook --> Tools --> Options --> Preferences Tab --> Email Options --> Advanced Email Options --> Checked the play a sound when new mail arrives.
Now here is the fun part. The options above are identical on the machine that makes sound as well as the machine that does not make sound. Neither machine has speakers so this is all from the system speaker.
The other test I did is the machine not making sound when mail arrives will make system sounds in DOS so I know the system speaker is functioning.
Any help would be great.