I have the same sound which is directly related to engine speed, however.....

1. Alternator replaced ~4 months ago (unrelated to the noise)
2. Both pulleys replaced at first diagnosis of the whining sound--they were in fact bad, but there was no effect on the sound
3. Sound seems to be less prominent after the vehicle warms up, and sometimes goes away altogether if I shut off the engine after the truck is already warm). Upon restart, sometimes the sound all but goes away.
4. Latest diagnosis is that it is the transmission??? Since this sound occurs both at rest (in Park or Neutral), as well as in gear, I am skeptical. When in gear, there is a slight increase to the noise when the trans shifts into a higher gear.

Is the transmission turning with the engine when it is in Park or Neutral? Is it really possible that the whining is coming from the transmission?

'02 4.6is with 198k miles and the trans has never been opened, so still has the original "lifetime" fluid.

All educated opinions appreciated...

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85 M635, 89 Z1, 90 Z1, 91 850, 02 4.6is, 03 M3 Cabrio, 17 30-Jahre M3