Multimedia audio controller problem

Hi, :cry

I don't seem to have sound on my computer. n.n; That is, from the speakers anyway, My computer, the actual PC, makes a beeping noise once in a while when I start up. Anyway, recently, I upgraded my OS to WinXP, everything seems fine except I don't have any sound.
When I checked the device manager, under Other Devices, Multimedia Audio Controller had a big yellow question mark in front of it.

Please, pleaseeee HELP me get MULTiMEDIA AUDIO CONTROLLER....

My motherboard is: Gigabyte. GA-M61SME-S2

I have checed my system with BELARC:

Main Circuit Board
Board: Gigabyte Technology Co., Ltd. M61SME-S2
Bus Clock: 200 megahertz
BIOS: Award Software International, Inc. F9 07/15/2008

Operating System
Windows XP Professional Service Pack 3 (build 2600)

thanks