Here is what I can tell you and please forgive the ignorance:
Soundcard Detection utility is not able to find a sound card.
Hardware Browser has 3 devices under sound. They are CS4236B:Game, CS4236B:MPU, CS4236B:WSS/SB.
Hardware Broser also has 1 device under Unknown Devices. It is CS4236B:Crtl
The PC in question is a Dell Optiplex GX1 with an Intel 440 chipset. The sound device as reported under the WinXP device manager is Crystal WDM Audio Codec.
Any help will be appreciated but it is not the end of the world if I can not get it to work.
Thanks.