Anyone know how to fix a 2nd gen Ipod with the sad face icon?

I cant put it into disk mode, my computer doesnt recognize it, and yes ive tried the whole dropping it thing and it doesnt do anything. I can't hear the hard drive doing anything when i trun it on and im trying to fix this myself because im not paying apple $50 plus to fix a $10 ipod lol. Any help is appreciated.