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A possible way that you may test if the issue is related to the audio hardware on your motherboard is to test the system without any memory stick installed and connecting a speaker to the green audio jack on the back of the motherboard, then power up the motherboard, the system should beep three times if it does, the hardware is fine and the issue within Microsoft* Windows* 7 could be a software related problem, possibly a registry corruption or a corrupted driver.
Alternatively the motherboard out of the chassis, placed on a non-conductive surface like a newspaper, a magazine or something similar in order to make sure that the issue is not a grounding problem. Additionally clear the CMOS removing the CMOS battery and all power cables from the power supply to the motherboard, leaving the system without power for 20 minutes at least, after that update the motherboard’s BIOS, disconnect any audio front panel (if any is connected) from the motherboard, remove the audio driver and reinstall the latest one from the web site. Verify that the audio device is properly shown on the Device Manager and no exclamation marks are placed on it and that the Realtek* audio controller is the default playback device on the Control Panel.
Keep in mind that your power supply may provide at least 75W, otherwise this may affect some of the onboard components on the system such as the audio device.
If the issue persists, the best way to troubleshoot this and see if the issue would be software related would be to test another operating system using another hard drive, possibly Microsoft* Windows* XP and see if the issue persists.
At this point what you may do would be to cover the rest of recommendations above and if the issue continues you may contact your local Intel(R) technical support group and get a replacement of the motherboard if that is required (you may need to check with your local group to see if there any other troubleshooting that may be required). You may use the following link to get that information: