One last try... if you remove the RAMs... Does the beep sounds the same?
If it is the Bios - you can try the below method...
- Last resort, goto GIGABYTE - Upgrade Your Life
- download the latest Bios for your MB and make sure the revision is correct
- unzip the downloaded files and copy it into your hdd root directory
- also copy the files to a floppy disk and leave it in the floppy disk drive (IF YOU HAVE)
- boot the system...
- monitor if the floppy or hdd is accessing