Can not play audio files (0XC00D11BA). I am currently running Windows XP Professional and Windows

Question

I am currently running Windows XP Professional and Windows Media Player 9 and the latest version of DirectX. There are no updates required by any of the three programs.The problem occured when I upgraded my computer. The only Changes are as follows: P3 700 MHz changed to AMD Athlon XP 2600+ Memory 512 MB PC-133 to 512MB PC-2100 The new main board is a Chaintech SKT600 VIA Chipset KT600/VT8237 C-Media AC'97 audio chipDirect X diagnostics can find nothing wrong with sound. All New Drives are installed and working correctly. All Drivers from old board that are no longer needed have been uninstalled.There are no audio or other applications that are running, in point of fact there are only two programs that are in my startup menu.Because everything else works including other audio players and directX shows now errors where do I go from here?I can not play audio files