No Sound -- GA 965P-S3 Motherboard

[sarro]

I recently got my new system up and running only to discover I have no sound.
My motherboard is the Gigabyte 965P-S3 which uses Realtek audio and "Azalia" drivers. I've tried uninstalling and reinstalling drivers several times with no success. I've also checked BIOS where the Audio is set correctly to "Auto" (rather than "off").
Here are some screenshots between device manager and other windows that show you what I'm seeing.
The only thing that I can find wrong is a "Plug & Play Device Enumerator" that has a Code 31 error.

screenies:

Also, my 2 speakers are powered and connected correctly.

 

[sarro]

No ideas?

I just tried reinstalling the drivers (windows & realtek) in safe mode with no success.

 

[zone_86]

Looks like either a bad driver or a hardware failure on the mainboard itself.