All USB Ports Quit Functioning

Upon attaching a handheld computer for the first time,
Windows XP did not recognize the device and after
removing it, all USB ports quit working. Here are most
of the troubleshooting steps and notes my client and I
have compiled:

- Confirmed the USB ports have power, yet nothing
is "visibly" recognized by Windows when it's attached
- All drivers are reported OK in Device Manager
- Power is reported correctly in Device Manager
- CMOS setting gives OS the control of assigning IRQ
- All other hardware devices seem to be performing
normally
- CHKDSK performed
- CMOS cleared (using motherboard switch)
- All USB controllers were uninstalled and resinstalled
- All drivers (if updated) were set back to orginals
- All USB drivers were deleted to allow Windows to
replace the files in the event of corruption


It seems to be either a Windows issue or motherboard
issue, although both sets of onboard USB
controllers/ports are experiencing the issue. Client is
going to perform a Windows reload this evening.

Thanks!