This appears to be a pretty old motherboard. To start with, check the volume control near the clock in the right side of the taskbar. If there is an X look at why - it is possible your speakers aren't plugged into the right place (try the green plug). Or your volume may be turned down all the way on the speakers or the volume control or the mute might be selected (just uncheck it or move the volume slider a little bit).If those easy things don't work, there is a driver for Vista for your motherboard, so that same driver should (but no guarantees) work for Windows 7 - make sure you know whether your OS is 32 or 64 bit - there are two easy ways to tell. First, open an Explorer window using the folder icon in the Taskbar, and click the little triangle next to the C: drive. If there are two Program Files folders (one with x86) then you have 64 bit. If not, you have 32. The other way to tell is to go to the Control Panel, show Large Icons, and double-click System. It will tell you whether your OS is 32 or 64 bit.Here is the link for the driver from Asus:
http://support.asus.com/download.aspx?SLanguage=en&m=P5PE-VM&os=17Be sure to download the correct driver. Install it and it should work. If it does not work, the sound card on the motherboard may be bad. It is also possible the audio portion of the motherboard is turned off in the BIOS setup program. Look in the Device Manager in the Control Panel under Sound, Video, and Game Controllers for a specific device such as Realtek High Definition Audio Device or something similar, or there may be something under Other Devices like 'PCI audio controller' or something to that effect. If those are missing, try going into the BIOS setup program by rebooting your computer and right as you see the Asus splashscreen press the Delete key on your motherboard. Look under Advanced Options or something similar to see if the Audio bus is turned off - if it is then turn it on.If nothing works, you should be able to get an add-on PCI sound card from a place like Newegg (I like Soundblaster cards) and install it.I hope that helps!Dave