If it's not the power supply then it's probably the motherboard. But it could be a faulty power switch or a bad component shorting the system out. Try removing any cards that aren't needed (one at a time), like a modem or sound card, and see if it starts. Then try unplugging the drives (one at a time) and see if it will start. Does it have more than one stick of memory? Try starting it with one stick, if that doesn't work try the other stick. If none of this works try unplugging every drive, all the cards and the memory. The computer won't start but it should beep. If it doesn't beep then it is either the motherboard or the power supply.