I'm inferring that part of Fruit Bat /\0/\'s response is asking whether any CD is showing up in the drive. Supposing you put a non-audio CD in the drive - can you see that in Windows Explorer? If 'no' that would indicate a drive problem rather than an audio problem.
No CD/DVD or CD-ROM access is missing error Code 19, Code 31, Code 32, Code 39, or Code 41
Try this if the optical drives are not appearing in My Computer or Device Manager.
(This is sometimes caused by the removal of Roxio or other writing software.)
Download XP_CD-DVD-Fix.zip and save this file to your hard drive. Navigate to where you saved it and double click the file to extract the contents. Locate the EXE file you extracted and double click it. A confirmation dialog will appear when the script is done. You may need to reboot for the change to take effect.
This utility is only intended for Windows® XP, but also appears to work for Vista and Windows 7.
You may need Administrator level access to use this utility. If you do not have Administrator level access, the program will say it is finished, but will not have made any changes.
or manual fix
Run regedit and navigate to registry key
Highlight it and in the right pane, find the Upperfilters and Lowerfilters values.
Highlight each one in turn, right click and delete them.
Close regedit and restart the computer.
If in doubt make a restore point before making changes.
I'm just re-iterating what Ian in Northampton suggested, namely that the CD/DVD reader might be faulty ... as I had a similar problem ... I noticed that the little lens situated on the tray mechanism of the internal CD/DVD drive was broken. (laptop)
The workaround (I used) was to disable the faulty drive in The CONTROL PANEL / Device manager in windows and use an external CD/DVD drive connected to the USB port(s) to read/write disks.
hi sorry for delay in getting back about problem tried all your suggestions still not picking it up tried i got my friend to copy an old tape to cd and as i said pc does not recognise is i tried a few of my cds and they play ok also tried cd in wifes laptop same result