Background sound. That sounds like some one poring water into a jug

I am running windows me the problem. If I play an mp3 using winamp I get a
Background sound. That sounds like some one poring water into a jug . if I burn a cd
The same backgrounds sound is sill there if I play it in the car or in the home cd player
I am using nero pus I have tried other burning programs. There are no conflicts in device manager so I clicked on system information and conflict sharing came up with what I have copied and pasted hope some one can help all looks beyond me
Regards Keith

Conflicts/sharing

IRQ 10 Creative Sound Blaster PCI128 (WDM)
IRQ 10 Realtek RTL8139(A) PCI Fast Ethernet Adapter
IRQ 10 ACPI IRQ Holder for PCI IRQ Steering

I/O Port 0xF000-0xF00F AMD 756 PCI Bus Master Dual IDE Controller
I/O Port 0xF000-0xF00F Primary IDE controller (dual fifo)

I/O Port 0x03F6-0x03F6 AMD 756 PCI Bus Master Dual IDE Controller
I/O Port 0x03F6-0x03F6 Primary IDE controller (dual fifo)

I/O Port 0x01F0-0x01F7 AMD 756 PCI Bus Master Dual IDE Controller
I/O Port 0x01F0-0x01F7 Primary IDE controller (dual fifo)

IRQ 11 NVIDIA GeForce FX 5200
IRQ 11 AdvanSys PCI SCSI Host Adapter
IRQ 11 ACPI IRQ Holder for PCI IRQ Steering

Memory Address 0xEDE00000-0xEFEFFFFF AMD-751 PCI to PCI Bridge
Memory Address 0xEDE00000-0xEFEFFFFF NVIDIA GeForce FX 5200

IRQ 9 AMD 756 PCI to USB Open Host Controller
IRQ 9 ACPI IRQ Holder for PCI IRQ Steering

IRQ 14 AMD 756 PCI Bus Master Dual IDE Controller
IRQ 14 Primary IDE controller (dual fifo)

IRQ 15 AMD 756 PCI Bus Master Dual IDE Controller
IRQ 15 Secondary IDE controller (dual fifo)

I/O Port 0x0376-0x0376 AMD 756 PCI Bus Master Dual IDE Controller
I/O Port 0x0376-0x0376 Secondary IDE controller (dual fifo)

I/O Port 0x0170-0x0177 AMD 756 PCI Bus Master Dual IDE Controller
I/O Port 0x0170-0x0177 Secondary IDE controller (dual fifo)


Problem devices
ACPI IRQ Holder for PCI IRQ Steering ACPI\*PNP0C0F\00000003 22