Comment 2 for bug 470040

I have the same issue. No sound card is found after upgrading from 9.04 to 9.10.

$ aplay -l
aplay: device_list:223: no soundcards found...

$ sudo lspci | grep Audio
00:1b.0 Audio device: Intel Corporation 82801G (ICH7 Family) High Definition Audio Controller (rev 01)

sudo lsmod | grep intel
snd_hda_intel 435252 0
snd_pcm 83076 3 snd_cmipci,snd_hda_intel,snd_pcm_oss
snd 62756 13 snd_cmipci,snd_opl3_lib,snd_hwdep,snd_hda_intel,snd_pcm_oss,snd_mixer_oss,snd_mpu401_uart,snd_pcm,snd_seq_oss,snd_rawmidi,snd_seq,snd_timer,snd_seq_device
snd_page_alloc 16904 2 snd_hda_intel,snd_pcm
intel_agp 34108 0
agpgart 42696 2 nvidia,intel_agp