mysterious winding sound

i have a 2003 GT thats making a winding sound and sounds as if a turbo is winding up?! funny thing is... i have no turbo...?

it sounded like it was coming from the transmission so i took it to a shop they completely tor it apart and ran it through all the gears and found nothing wrong...

i asked a good buddy of mine that knows cars much better than myself he gave me a few things to look at

Power steering
Possibly the rear diff?
alternator bearings
throwout bearings

if anyone has anymore possible ideas id love to hear em'

and one more quick question if i was to look into redoing my rear end.. the cars that is... and im looking to get up to speed a little quicker what kinda of gears and what gear ratio should i look for?

thanks
 
so if you push your clutch down, does it dissapear? does it get louder if you rev your engine. could be throw out bearing or idle pully going bad. as for rear end ratios, i have 3.73 and it worked well as a daily driver and on the track. some people go with 4.10 but i think thats too much for me. you loose more MPG with 4.10 but for the track is better for your 60'.