Thank you so much for your help. I tried VoodooHDA but like I said the audio set was a chipset that no one used except gateway and they upgraded after 2 months of factory

Specifications
Audio: SigmaTel 92HD71B Dual SPDF
KBC: Winbond 8763
HDMI: HDMI block integrated in GFX
BIOS: Winbond W25x80
Memory reader (7 in 1): RealTek RTS5158
AC Adapter receptical: 120 Watt

Supported: Intel® Intel Merom Core Duo and Merom-Lite CPUs, Extreme
Package: Socket-P, uFCPGA
FSB: 533/667/800 MHz
Thermal: Digital Thermal Sensor

North Bridge: Intel® PM965
South Bridge: Intel® ICH8ME