Timing belt idler pulley??? Belt could still be in it correct notches, but slipping over a seized or lazy idler pulley.
Other option is the bonnet support rubbers. Does it still make the sound with the bonnet up?? (Youawl might call it a hood.)
PK
Haha, yes it makes the whine noise when you get on the gas with the a/c on, standing still or driving, and when turning the wheel with the A/C on, and also every time upon startup regardless of what is on or off.