If you're installing from a PCI card then it is possible that it may not need an IRQ of its own.
PCI slots were designed to share IRQ's. If however this is not the case, or you aren't lucky enough to have the card install itself here are some tips :
Enter your PC's CMOS settings screen. Depending on your BIOS make and version you may not find the aforementioned in the same wording, but the options should be genereally the same. Look for a setting that controls IRQ sharing. Make sure this is enabled. If you're given a choice of ISA/Legacy, PCI or Auto settings for each IRQ select AUTO.
If that doesn't work try selecting PCI. With Win98 or 95(b or c) listed in the Systems Properties (Start/Settings/ControlPanel/System) you can enable PCI steering, which is a feature Windows has been programmed with, with that in mind. This gives you the option of sharing IRQ's on the PCI bus.
To do this go to DeviceManager (which is one of the tabs of the above quoted screen) click on SystemDevices then PCI bus. Under the IRQ Steering tab make sure the steering box is selected. EXCEPT "Get IRQ table from Protected Mode PCIBIOS 2.1 call".
(See pic below)

If you still can't get your card to work try enabling this as well. Another way is to free up an IRQ by disabling something you don't use. For example if you don't use a serial mouse, and have no peripherals attached to the Serial port you can disable this. The best way to choose what to disable is to look through your CMOS settings for lines that let you disable certain devices. Most CMOS programs will also let you free up an IRQ by disabling your unused USB, serial or parallel ports.
If you're really desperate you can try disabling one of the two EIDE channels on your motherboard, assuming ofcourse that they're not in use by a hard disk, CD-ROM drive or other device. To be sure of what IS being used consult your CMOS settings program to make sure.
