Just in case, I found the following line appears in boot messages when I boot v3.0 *right after* rebooting from 2.6.39: Setting up ALSA...warning: 'alsactl restore' failed with error message 'Found hardware: "HDA-Intel" "Realtek ALC660" "HDA:10ec0861,1043c603,00100340" "0x1043" "0x81e7" Hope it helps, Antonio