If the motherboard of your new computer has an audio chipset developed by Realtek and the PC is not able to render any sound, it might be missing some hardware drivers. These are basically pieces of software that were developed to help the operating system to activate and to use use the audio chipset. Without adequate software, the operating systems – as well as all applications – are unable to find or use the audio device. Hence, the computer finds it impossible to produce any kind of audio. To fix the issue, you just need to download the Realtek AC 97 Audio Driver.
It also contains various codecs required by the operating system to decode audio streams. Without these codecs, the computer is not able to play the audio files; however, you can install third party codec packages to fix this issue.
The Realtek AC 97 Audio Driver package also comes with the Realtek Sound Effect Manager. This utility allows you to customize the way your computer plays audio streams; you can change equalizer and surround settings, for example. A restart may be necessary for the changes to take effect.