SB Live in PCI slot 3?
IRQ5 reserved in bios?
SB16 Disabled in Device manager?
If you answered "no" to any of these questions, you have some work to do.
If you answered "yes" to all of these questions, try removing the device and restarting and letting windows detect it again.
Have you installed any drivers for this card? Which ones?
-Gimme oysters and beer for dinner everyday of the year and I'll feel fine.