No sound Dell Inspiron XP Upgrade from ME

I upgraded my Dell Inspiron 8000 from Windows ME to XP.
Now I have no sound. I do not use a docking station. I
followed the basic troubleshooting protocol, such as
ensuring mute is off, volume up, etc.

Working with Dell tech support I have repeatedly
unistalled my ESS Maestro 3i (Audio Only) driver and
reinstalled the most current XP compatable driver which I
downloaded from Dell. No luck. Also did a clean install
of XP and still no sound.

Any ideas about what else could be the problem or how to
correct? Thank you.