Here's what Sysspec has to say. It's not listing the C Media card.
windows own system properties gives it a code 10 saying "device cannot start"

Windows: Windows XP5.1 (Build 2600) Service Pack 1
Internet Explorer: 6.0.2800.1106
Memory (RAM): 512 MB
CPU: Intel(R) Celeron(R) CPU 2.40GHz
CPU Speed: 2402.7 MHz
Sound card: Modem #0 Line Playback
Display Adapters: NVIDIA GeForce2 MX/MX 400 (Microsoft Corporation) | NetMeeting driver | RDPDD Chained DD
Screen Resolution: 1152 X 864 - 32 bit
:
Network Adapters: VIA PCI 10/100Mb Fast Ethernet Adapter - Packet Scheduler Miniport | Bluetooth Personal Area Network from TOSHIBA - Packet Scheduler Miniport
CD / DVD Drives: D: DVDRW IDE 16X | E: SAMSUNG CD-R/RW SW-252B | F: | G: ELBY DVD-ROM | H: SCSIVAX DVD/CD-ROM
:
COM Ports: COM6 | COM7 | COM10 | COM11 | COM12 | COM13 | COM14 | COM20 | COM21 | COM40 | COM41 | COM1
LPT Ports: LPT1
Mouse: 3 Button Wheel Mouse Present
Hard Disks: C: 76.3GB | N: 38.2GB
Hard Disks - Free: C: 16.8GB | N: 12.0GB
USB Controllers: 4 host controllers.
Firewire (1394): Not Detected
:
Manufacturer: American Megatrends Inc.
Product Make: P4VMM2
:
AC Power Status: OnLine
BIOS Info: ATAT COMPATIBLE 021203 AMIINT 10
Time Zone: GMT Standard Time
Battery: No Battery
Motherboard: ECS P4VMM2
Modem: Standard 33600 bps Modem
Standard Modem
Standard Modem #2

Hmmmm...ok, try the audio driver on this page: EliteGroup P4VMM2 driver

I'm having difficulty connecting to the EliteGroup website just now so I'll try it again in the morning and I'll be back here again tomorrow evening.
Thanks for your help so far.... the saga will continue
Ian

I'm back
Have been trying to access the link Hengis gave but cannot access the download mirror site. So where to from here?

Try this link: Realtek

Ok Been there got it ,Installed it but still no sound. Media player still says theres no sound device installed.device manager lists Realtek AC 97 Audio for VIA Audio Controller and it's properties says "This device is working properly"

After uninstalling and reinstalling the realtek software I still have no sound and the Device Manager now says I've a problem with the VIA AC97 audio controller (WDM). So I think I may just have to use an aftermarket soundcard instead. Ba Humbug !!!