I recently upgraded to Ubuntu 20.04. After reboot audio is not working. I tried to reinstall pulseaudio and alsa but still not working:
sudo apt-get install --reinstall alsa-base pulseaudio
sudo alsa force-reload

Still not working.
I recently upgraded to Ubuntu 20.04. After reboot audio is not working. I tried to reinstall pulseaudio and alsa but still not working:
sudo apt-get install --reinstall alsa-base pulseaudio
sudo alsa force-reload

Still not working.
I had the same issue.It helps to have something playing in the background while performing these steps. What worked was:
Opening a terminal and logging in as root
sudo su
(Or however you like to log into root.)
Edit the file found at /usr/share/pulseaudio/alsa-mixer/paths/analog-output-lineout.conf and change any instances of Element (such as [Element Desktop Speaker]) from switch = off to switch = on.
gedit /usr/share/pulseaudio/alsa-mixer/paths/analog-output-lineout.conf
Reboot.