Re: first boot failure please help
You said it's not doing anything right. The first thing it checks is the CPU and the Memory. Those two items have to pass before it moves on so while you may have a hard drive issue, unless the hard drive is dead and grounding out the system it is not the issue were dealing with right now.
You said it beeped to start with but you fixed that. I'm sorry but it doesn't sound like you fixed it at all. A Beep is better than Nothing. What exactly did you do to fix it?
You tried to install the motherboard drivers via USB? Have you installed Windows somehow? Was Windows previously installed before you upgraded?