HDD not showing up in my computer

I have an Samsung HM320JX SSD hard drive that is full of data that is precious to me, now i have almost done everything that i can think of in term of making it function again but with no luck. I really hope you can help me, The hard drive power ups and i can hear the disk running but it won’t show on my computers ?. First i thought it was the PCB but then i read that if the hard drive is running then the PCB is okay. I have tried rennin git on different computers mac/ windows/ Ubuntu  it did not show on either of them. I even downloaded a Samsung Driver management but it also did not show there. I checked the system preference in the BIOS also not luck there. It does not show at all in the disk management. I hope you can give me tips. The PCB is BF41- 00235A

Replacement the PCB will not solve the problem below.

    * The drive will power up normally (no ticking noises, errors etc) but will not be recognized by the computer

    * The drive will power up normally and be recognized correctly but will report a size of 0 bytes

    * The drive will power up but report SMART errors on boot

Those problem is caused by the HDD firmware corrupted.You can find a data recovery company help.