CD-ROM drives typically have two types of connectors to the motherboard: analog and digital. The settings in Windows may be looking for analog audio when digital audio is being pumped out the drive, or vice versa. Here's how to tell Windows to use the other setting:

1. Right-click the My Computer icon on your Desktop and click Properties in the pop-up window.
2. Click on the Hardware tab.
3. Click the Device Manager button to show a list of hardware installed on your machine.
4. Double-click on CD-ROM to expand the list of CD-ROM's that Windows has detected is installed. (If you don't see this, you may have a hardware problem. Check your connections.)
5. Double-click on your CD-ROM model.
6. Click on the Properties tab.
7. Check or uncheck the setting "Enable digital CD audio for this CD-ROM device".
8. Click the next two OK buttons.

Try playing your CD again. If you hear it, great! If you don't, you might want to check inside your computer and make sure there is a small wire from your CD-ROM drive going to the motherboard and that it is connected correctly.