Hi 
after a long delay I have changed the MB and lo everything works as expected

My problem was no audio recording even though aplay /dev/dsp worked normally.
Thanks to all for the help

I did and am using ...
#!/bin/sh
/usr/bin/transcode -q 2 \
 -x v4l2 \
 -g 640x480 \
 -i /dev/video0 \
 -p /dev/dsp \
 -N 0x1 \
 -Q 5 \
 -w 1000 \
 -y ffmpeg,tcaud \
 -F mjpeg \
 -o /home/jam/recording.av

James

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