Hi Nev
Thanks for checking in on this.
OK, following KenB's advice..... I checked all the capacitors as well as I could. Certainly none showed any bulging/leaking signs, but we only checked by eye whilst they were on the MB.
I then connected my wifes PSU to my MB and powered up. Unfortunately the same problem is there...fans whirring, lights on but no beeps and no boot up.
I reassembled my wifes machine and powered it up and all worked on her machine...lights on, fans whirring and she then gets one beep followed by a second beep about 5 seconds later and then everything loads in/boots up. I also use to get this first beep then second beep sequence.
So you think it may be the BIOS....oh dear....starting to look terminal.