Yep I agree with the roof off masking alot of sounds... But for what it's worth, it's probably normal ish - as I do hear this sound from other S2's as well...

I recently changed my oil to Castrol Edge 5w30 - and my oh my, what a difference it makes to the smoothness of the engine - compared to Mobil 1 anyway..

While I was doing that, I adjusted my valves - a few were off, some were tight some where loose.. But my oh my again, it made a HUGE difference. Response is better, and it is OH SO QUIET... Idles perfect, purrs through every gear. Although I still get that "whining", but I rkn it's just that she misses the VTEC. I guess I'll stop complaining until another sound emerges.

I'm really thinking about adding a snail to the thing, just so she has the extra company and it can act as a sound mask as well.. lol I'd rather a nice suction sound than a jetsons buzzing anyday!

P.S. Aus, from what I've read - your turbo'd right? Are you in VIC? EDIT: No your not... Say's your "Location" LOL

Peace.