Unknown Audio Advertising

ok well the old thread was dead,and none of the solutions worked so i'll give full details.

i use a dell laptop, running XP with service pack 3. about half an hour after i start my computer, i get one of 2 adverts which then play every half hour... one of which is for scratch cards, the other is a film or game of some kind. the ads are purely audio, i dont have internet browsers open, and there are no extra process' running on my computer when the advert plays, in comparison to when it was clean before the adverts. i know this because i used to close all unwanted programs so that games would run smoother.
also some solutions blame utorrent, ive had utorrent on my lappie for over a year, the ads are very recent: in the past 2 weeks.

i have tried gangbanging the sucker ads with all the malware and antivirus stuff, spyware doc, avast, nod32, regcure to name a few, i can lay my hands on, got nothing out of it, the ad is still there.

any solutions would be welcome. ty

 

MBR check results:

MBRCheck, version 1.2.3
(c) 2010, AD

Command-line:
Windows Version: Windows XP Professional
Windows Information: Service Pack 2 (build 2600)
Logical Drives Mask: 0x000000dc

\\.\C: --> \\.\PhysicalDrive0 at offset 0x00000000`075a9e00 (NTFS)
\\.\H: --> \\.\PhysicalDrive1 at offset 0x00000000`00007e00 (NTFS)

Size Device Name MBR Status
--------------------------------------------
111 GB \\.\PhysicalDrive0 Known-bad MBR code detected (Whistler / Black I
nternet)!
SHA1: B899464166489C44DE56BBA45BF72A0111589C08
149 GB \\.\PhysicalDrive1 MBR Code Faked (known infection: Whistler / Bla
ck Internet)!
SHA1: 9D4F1698ADE021E881DC3AAF72129AF2B0D38A8B


Found non-standard or infected MBR.
Enter 'Y' and hit ENTER for more options, or 'N' to exit: