Try disabling the S.M.A.R.T setting in the BIOS... also if it's a SATA Hard Drive, configure it in the BIOS as IDE.
Check the info here:http://www.tomshardware.com/forum/251419-32-hard-drive-failed-recovery-data
As last resort you may freeze it in the frig for about 45 minutes and quickly install it in the computer before it warms up. You should wrap it in kitchen stretch wrap, wrapped on tight so the least possible air gets trapped inside the wrapper as moisture in the trapped air condenses and that may short out the HD circuit board... you can also dry it quickly before installing it on the computer.
If none of previous helps, it may be possible to access your files from the Hiren's Boot CD (Live CD).
Still nothing? try with an older computer... I've found the BIOS in older computers (from the early 2000's)... is more likely to access old beaten hard drives... disable the S.M.A.R.T. setting if necessary.