This is an issue I have had, and fixed, before. But the audio for Borderlands stops working immediately following the NVIDIA logo when you launch the game. In the past, I have gone to the file WillowEngine.ini and changed bHasVoiceEnabled=True to False or FALSE. This time, that fix is not working, and I wondered if there are any old-timers around here that know a cure-all fix to this problem. Much appreciated!
First things first, verify your files in steam.