Hmmm...that's pretty odd. Did you install anything before it stopped working? Windows update, anything? Windows has been known to update your drivers which in turn causes them to stop working...
First off you should probably try reinstalling the driver, I'm sure you can find the driver off the Dell website (I don't use Dell) if you can't find that try googling for SigmaTel Audio driver.
This might seem a bit obvious but did you accidently mute the audio? There's usually a hotkey that mutes the sound with notebooks, you might have accidently pressed it.