Check for the sound file entry integrity in the "Sounds and audio devices" properties. That is, check to see if the entry for startup/shutdown is selected and pointing to a valid sound file.
Try reverting to the default sound scheme.
If u have installed a new software, try uninstalling it and then restarting the pc. It would be faster to use system restore points if u had used them.
If on XP, u can try tip no. 211 from here: http://www.kellys-korner-xp.com/xp_tweaks.htm
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Winchester 3200+ @2,500MHz
LeadTek 7900GT VOLT MODDED @ 680 core, 1800 mem
2x1GB Transcend DDR400 @ DDR454 2.5,3,3,5,1T
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