First off please dont post in caps its considered yelling and its kind of rude.
What OS do you have
What Sound Card or Integrated sound device do you have
In Device Manager does it show at all or is there a yellow question mark in the sound device section
Do you have the proper drivers from the manufactures website?
List your Operating System, And Device and if its integrated list what motherboard you have. If its a prebuilt list its make and model number.