Hi I have tried flashing both bios and Ec also MEC1619l but still same . Power up draws approx 500ma and beep 4 times once.
I have tried post card and gives 04F6 code no rest or clock led lit.
Voltages present are
l24 - 1.56v
l32 - 1.5v
l31 - 1.08v
l33 - 1.8v
l27 - 3.3v
l26 - 5v
l30 - 1.05v
l34 - .77v
l28 - .84v
Any ideas welcome

Did you try remove the RAM and see if the beep code change. If it doesn't could be a RAM related problem.
If it change the beep code may be a video related problem.
You can also look for the bios manufaturer and check what this Post Code(I think you should look for F6, that is the last code on your four digits POST card) or beep code means. Let us know how it goes. Good Luck!!