Well, what *exactly* were you trying to do when the error occoured?
And what was the *exact* words of the error message?
In the meantime, check if all the hardware is in order in Device Manager.
What version of windows?
If Win7, then Win-key+Pause/Break will give you a system overview.
There will be a 'Device Manager' link in the LHS.
Otherwise, goto Control Panel -> Device Manager.
Look through the list of devices.
Look at 'Sound, video, and game controllers'.
Is anything banged out with an error / warning?
If all is well in Device Manager, then go into Control Panel -> sounds, and check it's using the devices you expect.
Sometimes, there may be more than 1 sound device ( eg some on-board MOBO thing, and also an add-in card ).