You don't say whether the system was booting properly before, which affects what is the likely source of the problem. First, when you go into the BIOS utility, do you see the drives there? Probably not, or you'd see them at the boot menu, but it's worth a look. Now, you say "hard drives." If you have more than one hard drive configured on an IDE channel, make sure you have them jumpered properly as master and slave or cable select, if you're using cable select. On the obvious side, make sure the cable is securely seated in the connector on the motherboard and at the drives. Make sure the power connectors are seated, too.
Try putting the drives one at a time on the cable (making sure they're jumpered properly, of course) and see if the BIOS sees a single drive. If you can see the drives one at time, re-check your jumpering. If you can't see the drives one at a time, try connecting them to another machine, if possible, and make sure you can see them there. Make sure you can boot from the drive that's your boot drive while you're at it.
If you're really sure everything's OK with drives, cables, jumpering, etc., see if there's a diagnostic utility available for the system and make sure the IDE controller (which I'm presuming is onboard) is working properly. Check for BIOS upgrades, too.