whinning noise

[effyzx]

hi i have had my transit from new , fully serviced by ford dealer.    now showing 117000 miles ,it is always driven with respect and looked after .never had any real issues with it , had new discs and pads fit about 2000 miles ago   just started to make l noise today,a whining like noise today not loud but noticeable, if i turn off the engine and take it out of gear and freewheel it is still making the noise, even if freewheeling around 5 mph you can still hear it inside the van , cant really notice the sound outside of the van , don't think it is a wheel bearing , seems to be coming from under the van but hard to tell anyone have any ideas thanks ..