I bet your bought that at El-Giganten...
It does not show up in the device manager at all then?
Do this, boot up your computer with a start diskette and type this in DOS:
echo atm1l3x0dt12345 > com 1
(since your modem is connected do com1, if not then exchange 1 for 2)
The modem should dial 12345. To stop, type
echo ath0 > com 1
If the modem is not responding then your com-port is not working.
Then try this:
Click Start, point to Settings, click Control Panel, and then click System.
On the Device Manager tab, double-click the Ports (COM & LPT) Modem branch to expand it.
NOTE: If a communications port is not listed, your COM port has not be detected.
To install a COM port:
Click Start, point to Settings, click Control Panel, double-click Add New Hardware.
Follow the instructions on your screen to detect the COM port.
On the Resources tab, click to clear the Use Automatic Settings check box.
In the Setting Based On box, click a basic configuration with settings that do not conflict with any other device.