Boot up the computer. If the KDE ARTS Message comes up, saying no /dev/dsp device exists, you will need to configure the sound driver. If you don't get the error message, test sound by playing a music CD or .mp3 file.
See if the device is recognized, by using 'lspci' and looking for multimedia audio controllers, or examining the kernel log or dmesg.
See if the sound module for the device is loaded, by using 'lsmod' (for example, if it's a soundblaster card, is 'sb' listed?).
To load a driver, use 'modprobe' (for example, 'modprobe sb' will load the soundblaster driver).
If there are no erors, add the module to /etc/modules so it will load on boot.
If the computer has an onboard sound chip rather than a PCI or ISA sound card, physically examine the chip, google the ID number to determine the chipset, and then try to find a solution to getting that chipset working under Debian (for example, a Compaq Deskpro machine had an onboard ESS1869f sound chip – the solution there was to update ALSA, which also added support for additional sound chips, including ES18xx).
If the sound card is ISA, it may require installing (apt-get install) isapnptools and running pnpdump to create /etc/isapnp.conf; that can then be configured to specify the IRQ and IO port settings; then load the driver as listed above.
Note: sound is muted by default; use a mixer (KMenu/Multimedia/Kmixer does nicely) to unmute the sound and adjust the volume.
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If the sound driver loads, and media files seem to play, but no sound is heard, test sound output devices. Are the speakers working, and plugged into the correct socket? Is the sound cable from the CD-ROM to the sound card plugged in, and a good cable? Test with headphones. Check the volume with Kmixer, make sure sound is unmuted.
If still having troubles, look into ALSA, try running alsaconf