Who'se that? Not me.
ThinkPad T60 (2623-D9U)
T2300(1.66GHz), 512MB RAM, 60GB 5400rpm HD, 15in 1024x768 LCD, 64MB ATI Radeon X1300, CDRW/DVD, Intel 802.11abg wireless, Modem, 1Gb Ethernet, UltraNav, Secure chip, Fingerprint reader, 6c Li-Ion batt, WinXP Pro
Your T60 ex-factory, quite a standard machine.
From the things tried so far, doesn't look good.
Do any of the LED lights on the LCD bottom come on?
Could you have a dead power supply?
Now that you have the machine partly open, does the fan spin for a few seconds when you power on?
(lift the keyboard to take a peek).
Is it the CDdrive that makes noise at startup?
Remove it and try again (with/without RAM).
Still no beeps 1-3-3-1 without RAM?
Finally, there are quite a few fuses on the mobo, one of which may have 'popped'.
There's no diagram, so you'll have to find them yourself.
To give you an idea of what fuses look like, check out this document (from a T4x): http://theboardroom.info/T4x_Fuses.pdf
I'm out of options, other than replacing the motherboard.
Place a WTB (Want To Buy) ad in our Marketplace Forum.
Maybe someone else wants to chime in?