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The final fix and MOST IMPORTANT of ALL . . . re-install the original Intel Chipset drivers from your Dell Resource CD or the Dell website.

Mine required R41334. The driver set includes setup...

Solved the problem after 10 years and reading much advice . . . I have Dell 8250 running XP with a SB Audigy 2 card.

1. I used Sysinfo and determined that there are 3 devices sharing the SB IRQ...