Is this when the car is stationary?
If the car isn't moving, and there's a whine that doesn't change frequency with the revs, then there's very little it could be.
I'd be thinking stereo whine, fan squeal etc.
If its when the car is moving, then if it changes with speed, but not revs, then I'd be guessing a heat shield rubbing on the brake disk, pad squeal, rustiest bearings on earth or a trapped mouse
