its a brand new case and a brand new psu?
Even brand new stuff can actually be broken. I have had a broken brand new PSU myself once. Do you have a different one you can try? You haven't confused/mixed up the reset/power switch wires from the case? Or the pins you connect them to? Sam440 ep, that's the one with on-board GFX, right? Otherwise a GFX card present can be necessary on some motherboards I have come across in the past. Memory module is correctly inserted? Try removing it, and insert it again, firmly, it should click into place. Does the Sam require some ATA unit present? Sounds strange perhaps, but I'm just dropping suggestions here...
BTW, you are sure the thing actually works, and isn't broken?