As the person who started this thread 43 replies ago, let me jump in and say a few things:
1) First, many thanks to all of you who have helped me to realise that this is a wide-spread problem and not just a fault with my machine.
2) In that I am still on OS 10.6.8 it is clear that this is not just a Lion problem.
3) I hear the sound on the speakers of the iMac.
4) When I send an e-mail I am hearing the expected stereo "Whoosh" sound that goes from left to right when I send the message. No problem there...
5) I hear the same sound only now and then when I start up Mail... as if some phantom e-mail is being sent out. It seldom happens and I never get a multiple "Whoosh".
6) When I check the "Sent" box, nothing new appears there after a phantom "Whoosh".
So, I am still puzzled and wish that someone from Apple would join in and explain...