click here Microsoft seems to think this code refers to USB device problems in Win 2000, so I'm not certain why you're experiencing it. Other sites that came up in Google associated this code with a few different hardware installation errors.
Could you tell us what OS, sound card and motherboard you're using?
Also, make sure you have the right driver for your OS and that any previous sound card is properly uninstalled in Device Manager (found in the Properties of "My Computer")
Sleep, I must say I sympathise with you having followed all the advice given in the post - I too have had the same problem - I've Windows 98-SE and I had followed the help but in doing so I may have deleted the sound card by mistake and I cant get it to auto detect the sound card, despite using standard and generic sound drivers from Microsoft or q-tech - I also got a code 28 with PCI Multimedia Device at startup and trying to play sound files
to get into the bios press del on start up. look for a title intergrated/onboard peripharals. there usually is something built into the like a sound card, modem or graphics. if it is there, scroll down onto it and press enter. that should then give you the option to disable it. once you have done that press esc., then F10 which ask you then "do you want to save" then press y., the computer will restart its self and the on board sound will be disabled. you should also look at the boards book if you have one and if you don't it will tell you on the board its make and model. then go to the manufacturers web site where you should find an online manual. hope this helps