Dead motherboard? Smoke poof?

1st of all remove all the onboard devices, I mean the sound card in the pci slot if you have one, the graphic card, the memory, I would suggest to remove the cpu as well but I think you can manage without it, now try booting the pc without those devices, if you'd hear a beep, means your motherboard is at least functioning, then add the cpu (if you removed it), try booting then, then add the memory card, try booting, then the graphic card, try booting, when you stop hearing the beeping it should be alright.