Startup Sounds are missing:

Startup Sounds are missing:
TweakUI/General/Beep on errors (verify that the box is checked).
http://www.microsoft.com/windowsxp/pro/downloads/powertoys.asp

System Sounds are missing:
Go to Start/Run/Regedit and navigate to this key: HKEY_USERS. If it doesn't have a Data entry in the right pane that reads: (value not set), double click (Default) and delete it. If it does, check your HKEY_USERS\S-1-5-21 keys for the same.

Restore System Default Sounds (Line 6)
http://www.kellys-korner-xp.com/xp_tweaks.htm

This edit corrects many Sound issues:
http://www.kellys-korner-xp.com/xp_tweaks.htm