|can you get into the BIOS? if so, do the BIOS see the Hard Drive?|
Does this PC usually plug into a surge protector? This is always a recommended practice.
odds are that something is fried, and without two of every component, it can be hard to determine which one(s) got damaged. If the Power Supply Unit is damaged, you can do additional damage to other components every time you try to boot. Typically the components damaged in a power surge are the PSU and Motherboard.
If you feel comfortable messing around inside your computer's tower, you could unplug all the essentials and see how far the boot process gets. Disconnect all the HDDs, sound card, optical drives, so you can test just the PSU, MoBo, a single stick of RAM, and Video. If you can get into the BIOS with that hardware config, power off and plug the HDD back in and see if the BIOS see it. If it won't boot in that stripped down config, at LEAST one of your core components is damaged and needs to be replaced.