Replaced the speakers with small usb powered units that are known working
Re-installed the audio drivers from Dell(Legacy audio and Soundmax Integrated)
checked all settings in CP/device mgr
This is an XP Home os with 1 gb ram. It does not play music from the cd or systems sounds, but I do hear a hiss from the speakers when I increase the volume.
BTW, it does not have a sound card, just the mb pci