New member hoping to get some advice.

Here is the configuration:

Intel C2D E7400
GA-EP31-DS3L Rev2.0
2GB PC6400 DDR2 Corsair ValueSelect
GeForce 9600GT 1GB DDR2
550W Gigabyte PSU
Antec NSK6580 Case

I just assembled this PC for a friend who purchased the parts. It's being built as a general purpose PC plus a little bit of gaming.

After assembly - no power up at all.

So I swapped out the PSU with an alternate to test it - no difference

I swapped out the RAM with a 1GB stick from my own machine - no difference

Took it all apart again, reseated the CPU and cooler. Installed RAM, video card applied power - no difference

Thinking it might be a short from the case, I connected everything flat on my workbench and using an external switch tried powering it up again - no difference.

So, is this a matter of a DOA motherboard? Is there anything that I have missed?

Just thought I would ask here before I go through the process of sending it back tomorrow.

Thanks in advance for the advice.