1995 993 cabiolet whining noise

[Tinz993]

I have a 1995 993 cab with tiptronic that is making a whining noise once I get over about 20 mph.
I seem to be related to either the wheels, tires, ect. because it doesn't stop or change if I slip it into neutral and coast. It also doesn't go away or change when I use the brakes. I jacked the car up so I could spin each wheel and there wasn't any noise from any of them.

Any ideas what could cause this noise?

Thanks,
Mike