@jaypdamidwest,
This instruction from the Microsoft website is a place to start. You might want to use the "Fix it for me" utility and let it fix it for you.
How to troubleshoot sound problems that you experience after you install a Windows Vista Service Pack
If that doesn't solve the problem, check to confirm that you've installed all the most current updates for Windows 7, including any service packs, and then try the troubleshooter again.
If that still doesn't fix it, go to Control Manager and then Sound Settings. Confirm that your sound devices are listed as the current devices. You can also reinstall any drivers required using the sound settings. If you still have problems, look for updated drivers for your devices on their company websites.
Of course, I'm assuming that you've examined all the cords and wires for your headphones to be sure there aren't any broken wires preventing them to work properly.