Is the whining sound? If so, turn off all HVAC systems and see if it goes away. May be the blower motor under the dash. I had a droning sound coming from what seemed to be the dash area just to the center left. They replaced the blower motor and it went away. The noise was more prevalent when the blower was on low speed and the engine was at low rpm or idle.

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2013 BMW X6M-current
2013 Audi S4-current
2007 BMW X5 4.8i (E70)-sold