If you don't have a sound card in your computer, you can include a
driver for the PC speaker which allows it to act like a primitive
sound card.
This driver also replaces the pcspkr driver for beeps.

You can compile this as a module which will be called snd-pcsp.

WARNING: if you already have a soundcard, enabling this
driver may lead to a problem. Namely, it may get loaded
before the other sound driver of yours, making the
pc-speaker a default sound device. Which is likely not
what you want. To make this driver play nicely with other
sound driver, you can add this into your /etc/modprobe.conf:
options snd-pcsp index=2

You don't need this driver if you only want your pc-speaker to beep.
You don't need this driver if you have a tablet piezo beeper
in your PC instead of the real speaker.

Say N if you have a sound card.
Say M if you don't.
Say Y only if you really know what you do.

source code:

sound/drivers//pcsp/