The issue should be made a warranty issue with the machine's maker.

Do it yourself fixes that some will note are:

a. Move the sound card to another slot.
b. Update BIOS, Motherboard and sound card drivers (hint: none of these are from Microsoft or use an "Update Driver" button.)
c. Move the Sound Acceleration Slider down a notch. "The Hardware Sound Acceleration Level slider is used to correct audio glitches that might be caused by some audio drivers. Reducing the acceleration by one notch and re-testing the application is the best way to troubleshoot DirectSound audio problems. Lowering the Hardware Sound Acceleration Level from the default setting of "full acceleration" may disable advanced audio processing techniques, such as 3D spatialization from functioning."

In closing does not list XP Home for some odd reason but it applies to that as well. XP Pro was listed.