Seems like the bad news keep going on. 

Well, a surely workable CPU mounted on a board and getting cooled will give you some beep codes, but from your description, silence was the thing that happened.
Lets hope for the new CPU then. One small chance would be a CMOS reset via jumper before trying to start a new assembled system. But I think you guys already tried that.

i think he did buy the replacment motherboard and PSU
not sure what he is doing for the CPU i know he hasn't got one yet

Bad memory sticks can cause problems.

1. The m/b should set of an error code (a sequence of beeps) if they are faulty, missing, or placed incorrectly.
2. They can cause the computer to not start, but I would expect condition one to make an appearance (be heard).
3. The computer will start but it can freeze up at any time (often the same point in a particular game due to the memory location) because of faulty memory chips.

Mark

we have tried with both boards just to boot  them in with no other cards inserted other than mem and still the same thing
and now im kicking my self as i think it is the mem as i remember nath saying some thing about beeps that happened with both boards after first turn on
but beeps no longer present
and he went and orderd a new CPU with what little money he had left
he should be getting it to day and he will be so disapointed when it dosnt boot
ok i think i better tell him the bad news and i dont think he has any cash left for new mem
think he is going to kill me lol

Sam im gunner kill you when i get my hands on you lol
any way just an update im still not up and running yet as im using a public computer at the moment to do my emails and online stuff
but it turns out no thanks to sam lol
that this problem could of been the memory all along if there is any one that could back this up so i dont waist any more of my very limited funds
as im about ready to kick the ne PC out the darn window
simptomes when first booted up with both motherbords was after the CPU , HDD ,Memory and PSU were conected the pc did not boot but did how ever beep a few times but i cant tell you how meany beebs as it no longer dose it
ANY clues

Yea ill hold my hands up to this one i should of thought about it befor geting you to get new mother bord , CPU and PSU could of saved you lots if i got you to do mem sticks first
soz man
look at it this way though you have spair parts for if it gose wrong after you get it running

Well he was only jokeing when he said he was going to kill me
but it is still kinda my folt in a way as he brought the PC to me to take a look at and i rushed to a conclusion and told him it was a CPU and knowing he dosnt have much funds i feal kinda bad as he spent a lot on some thing he didnt need

maybe a bit to late since he already spend a lot of money on hardware.

If you don't know much of computers and stuff, buy a brand pc like a Dell or HP.

If it's broken, you have warranty. Other thing, there is a whole development team at those kind of suppliers who already figured out what works with what based on hard and software, so no need to invent that wheel.

Some say it's more expensive, but whats more expensive then pulling your hair out figuring out why your hardware is not working together and you have to replace this because its not compatible and ending up with a huge stress and hate about the hardware you bought..
Specially for those who are no comp wizzes

People in my area i always recommend, if you don't know much about a pc, buy a preassambled one. 1 box, 1 warranty to fall back on in case of nuts.

I myself work as an IT-specialist at a Japanse Firm and maintain quite a few boxes which are all bought from Dell.
At home i use a Dell pc and had a few times that my harddisk was broken. 1 phonecall and the next day i had a new harddrive and since it was RAID-1 config was just pull out the defective one and chuck in the new 1. No downtime
(I used to toy with self made pc's, but it costed me a shitload of money since i always wanted to upgrade and stuff and in the end costing me more time on rebuilding/reinstalling then actual playing with it.