Place your motherboard on a table, on a non-conductive material, and try booting it with only basic hardware attached. This step is to ensure there are no grounding issues with the system case. For more information check the following URL
If this fails as well, please test all the components in a different system and make sure that every part is working fine. The most important parts to test are the processor, the motherboard and the system memory.
On a non-booting system, the only way to determine the failing part (processor or motherboard) is by testing them both on separate systems.
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