I just spent an hour with Dell tech support trying to sort this out. Here are the details of the problem I had:
-Could hear some system sounds
-iTunes wouldn't play media files
-the SigmaTel Audio Drivers available through Dell didn't work; when I hovered over the red X, it said that the Audio Service was disabled.
-Automatically updating the drivers didn't work.
My repair steps:
1) Follow the directions in editing the registry to remove dependencies from Windows Audio Service.
2) Uninstall the SigmaTel driver available through the Dell website.
3) Install this instead:
SigmaTel C-Major HD Audio Driver Driver Summary
Now all of my media programs play music just fine. To download that file, you have to either pay $3.00 or view about six ads. I skipped over all of the ads and, in return, i was rewarded with glorious music :-)
Hope this helps.