My sound also does not work with ALC260/snd-hda-intel (Fujitsu S6240).  It worked fine under Breezy but also failed under Dapper.  

lspci:
00:00.0 Host bridge: Intel Corporation Mobile 915GM/PM/GMS/910GML Express Processor to DRAM Controller (rev 03)
00:02.0 VGA compatible controller: Intel Corporation Mobile 915GM/GMS/910GML Express Graphics Controller (rev 03)
00:02.1 Display controller: Intel Corporation Mobile 915GM/GMS/910GML Express Graphics Controller (rev 03)
00:1b.0 Audio device: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) High Definition Audio Controller (rev 04)
00:1c.0 PCI bridge: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) PCI Express Port 1 (rev 04)
00:1c.1 PCI bridge: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) PCI Express Port 2 (rev 04)
00:1d.0 USB Controller: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) USB UHCI #1 (rev 04)
00:1d.1 USB Controller: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) USB UHCI #2 (rev 04)
00:1d.2 USB Controller: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) USB UHCI #3 (rev 04)
00:1d.3 USB Controller: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) USB UHCI #4 (rev 04)
00:1d.7 USB Controller: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) USB2 EHCI Controller (rev 04)
00:1e.0 PCI bridge: Intel Corporation 82801 Mobile PCI Bridge (rev d4)
00:1f.0 ISA bridge: Intel Corporation 82801FBM (ICH6M) LPC Interface Bridge (rev 04)
00:1f.1 IDE interface: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) IDE Controller (rev 04)
00:1f.2 IDE interface: Intel Corporation 82801FBM (ICH6M) SATA Controller (rev 04)
00:1f.3 SMBus: Intel Corporation 82801FB/FBM/FR/FW/FRW (ICH6 Family) SMBus Controller (rev 04)
02:00.0 Ethernet controller: Broadcom Corporation NetXtreme BCM5751M Gigabit Ethernet PCI Express (rev 11)
06:03.0 CardBus bridge: O2 Micro, Inc. OZ711MP1/MS1 MemoryCardBus Controller (rev 20)
06:03.2 Class 0805: O2 Micro, Inc. Unknown device 7120
06:03.3 Bridge: O2 Micro, Inc. Unknown device 7130
06:05.0 Network controller: Intel Corporation PRO/Wireless 2915ABG Network Connection (rev 05)
06:06.0 FireWire (IEEE 1394): Texas Instruments TSB43AB21 IEEE-1394a-2000 Controller (PHY/Link)

lsmod:
Module                  Size  Used by
binfmt_misc            13448  1 
rfcomm                 42260  0 
l2cap                  27136  5 rfcomm
bluetooth              53476  4 rfcomm,l2cap
i915                   21632  3 
drm                    74644  4 i915
speedstep_centrino      9760  1 
cpufreq_powersave       2944  0 
cpufreq_stats           7744  0 
cpufreq_userspace       5408  0 
cpufreq_ondemand        8876  1 
cpufreq_conservative     8712  0 
freq_table              6048  2 speedstep_centrino,cpufreq_stats
tc1100_wmi              8324  0 
video                  17540  0 
battery                11652  0 
container               5632  0 
sbs                    16804  0 
button                  7952  0 
pcc_acpi               14080  0 
sony_acpi               6412  0 
i2c_ec                  6272  1 sbs
i2c_core               23424  1 i2c_ec
ac                      6788  0 
dev_acpi               12292  0 
asus_acpi              17688  0 
hotkey                 11556  0 
ext2                   71432  1 
ipv6                  272288  8 
af_packet              24584  2 
sbp2                   24584  0 
lp                     12964  0 
arc4                    3200  2 
ieee80211_crypt_wep     6528  1 
pcmcia                 40380  0 
ipw2200               115652  0 
ieee80211              35272  1 ipw2200
ieee80211_crypt         7552  2 ieee80211_crypt_wep,ieee80211
sg                     37404  0 
sdhci                  20108  0 
mmc_core               32392  1 sdhci
yenta_socket           28812  1 
rsrc_nonstatic         15360  1 yenta_socket
snd_hda_intel          20116  1 
snd_hda_codec         164608  1 snd_hda_intel
snd_pcm_oss            47360  0 
snd_mixer_oss          19584  1 snd_pcm_oss
tg3                   107652  0 
tsdev                   9152  0 
irda                  214332  0 
joydev                 11200  0 
pcmcia_core            43924  3 pcmcia,yenta_socket,rsrc_nonstatic
snd_pcm                84612  3 snd_hda_intel,snd_hda_codec,snd_pcm_oss
snd_timer              25348  1 snd_pcm
crc_ccitt               3200  1 irda
parport_pc             37796  1 
parport                39496  2 lp,parport_pc
snd                    58372  8 snd_hda_intel,snd_hda_codec,snd_pcm_oss,snd_mixer_oss,snd_pcm,snd_timer
soundcore              11232  1 snd
snd_page_alloc         11400  2 snd_hda_intel,snd_pcm
intel_agp              26012  1 
agpgart                34888  3 drm,intel_agp
serio_raw               8452  0 
evdev                  11392  2 
psmouse                41352  0 
shpchp                 42144  0 
pcspkr                  4352  0 
pci_hotplug            32828  1 shpchp
usbhid                 45152  0 
reiserfs              263936  2 
ohci1394               37040  0 
ieee1394              306104  2 sbp2,ohci1394
ehci_hcd               34696  0 
uhci_hcd               24968  0 
usbcore               134912  4 usbhid,ehci_hcd,uhci_hcd
ide_generic             2432  0 
sd_mod                 22656  5 
ata_piix               11780  0 
ahci                   20228  4 
libata                 74892  2 ata_piix,ahci
scsi_mod              144648  5 sbp2,sg,sd_mod,ahci,libata
ide_cd                 33696  0 
cdrom                  38944  1 ide_cd
piix                   11780  1 
generic                 5764  0 
thermal                15624  0 
processor              31560  2 speedstep_centrino,thermal
fan                     6020  0 
fbcon                  41504  0 
tileblit                3840  1 fbcon
font                    9344  1 fbcon
bitblit                 7168  1 fbcon
softcursor              3328  1 bitblit
vesafb                  9244  0 
capability              5896  0 
commoncap               8704  1 capability