Which one is dead ? - Cpu or Motherboard

Aug 5, 2018
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Hello !, i bought an asus h61m lga 1155 motherboard and a i5 3470 last week, they are used components but they were fine when i bough them.But yesterday the 3 pin fan connector of the motherboard just stopped working, and well... I followed a tutorial in which it literally said, plug the fan in any other fan connector, i plugged the chassis fan into the cpu fan pin and the cpu fan one in the chassis connector, the pc didn't turn on but somewhere around the motherboard a little bit of smoke came out, now the pc doesn't turn on no matter what i do, every part of the pc seems fine, the psu, ram , hdd and gpu work just fine, the only 2 things that ''don't work'' are the cpu and the motherboard.

I checked the motherboard completely to see if there was any kind of damage, the same with the cpu. But they seems fine, no burning marks or other things.

Which part is the most likely to be dead ? the cpu or the motherboard ?
Again the smoke came out of the motherboard i also checked thing like the beep codes of the thing but i can't find any instructions online about the motherboard that i have.
It beeps only once every time that i switch it on.

I already changed the thermal paste of the chipset and the cpu, reset the cmos, nothing works sadly.

The pc :
i5 3470
Asus h61 M E
8 gb ddr3 1333
Evga 500 W 80 plus gold
Hitachi 250 gb hdd

Tell me which one you think is the one that is dead, im getting a new lga 1155 motherboard in a couple of days but the proccesor is a different history, there's literally no lga 1155 proccesor's close to my city in spain (That's why my english is so ghetto sorry !!!).

 
Solution
The CPU is likely okay. The motherboard sounds like the culprit.

Of course, nearly anything connected to the motherboard when it died could be affected. You won't know until you replace the motherboard and troubleshoot from there.

Good luck!
The CPU is likely okay. The motherboard sounds like the culprit.

Of course, nearly anything connected to the motherboard when it died could be affected. You won't know until you replace the motherboard and troubleshoot from there.

Good luck!
 
Solution
Thanks for the answers ! but now i have another question, can the cpu produce smoke ?, all of the pins of the socket are fine and the cpu looks fine too but now that i remember the cpu came from the motherboard but very close from where the cpu is located, like a couple of inches away from the socket