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09 Dec 2010  
fireberd

Windows 7, 64 bit Home SP1, Win 8.1.1 Pro 64 bit
 
 

In the Playback panel, RIGHT click in an empty area and then check to show disabled devices and disconnected devices and see if your Speakers (sound card) show up.

If there is still nothing, go to the Device manager and Uninstall the sound module (DO NOT uninstall the drivers) and then restart the PC and when Windows starts it should detect and reinstall the sound.
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