It could be the gearbox input shaft bearing that is noisy especially if it is also present in neutral. Throwout bearing should make a noise when clutch is pressed in if it's bad - when out it is not moving. Maybe the oil needs changing or is low....heard there are some good treatments to stop a whine but if the bearing(s) are worn they will eventually fail. I note you say whining and not grinding so hopefully it ain't major.
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