G4 Boot failure

The other day I was listening to iTunes on my new (4 months old) G4 tower, when the music began to skip. The machine froze and I could not restart or shutdown. I was forced to switch off my surge protector to turn off the machine. After turning the power strip back on and pushing the power button, my machine would not start up. The LED on the power button lights up when pushed but goes off when not. The fan runs n the back of the machine but otherwise it does nothing.
DOES ANYONE HAVE A CLUE??
I switched - but I'm beginning to regret it.

Until some more help comes, here is what I would do. Since you said this is a four month old tower, is a new or used tower. Normally when you boot any of the Apple computer you hear a musical chord. If it sound normal that is a good thing, if it does not that is bad. Do you hear the internal hard disk starting to spin up?

Try booting off an install CD. power on the tower, insert the CDROM disk in the CDROM drive and hold down the C key. If your system boots off the CDROM disk. You may have a internal disk problem.

The next step would be running an application like disk warrior, to verify if there is a disk problem.