Socket 478 E-Machine Will not turn on/Post

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My friend has an older E-Machine Model T3828 and I was asked to check it out why it will not power up. I tested everything (Except the CPU) I had him order a "New" board and I put the "New" board in with the CPU and it will still not power on/POST. I went as far as testing everything that I could with the parts I had on hand (Which leaves out the CPU as I did not have another Socket 478 Board to test and I also did not have another CPU either ) I also did test it with it out of the case and still no go
Anyone have any ideas or things I could have missed and can a bad CPU Cause the board to not even turn on?
Thanks

 

[gwarren007]

You did use a different PSU right?
remove the battery and turn it on?
connect the FP connectors correctly?
plug in the cpu fan and the 4 pin aux cpu power connector?