Had the same sort of noise, thought it was wheel bearings at first, but after inspection had to replace gearbox bearings, 2nd and 3rd gears.Took it out to try and diagnose a whirring noise, I thought nahhhh surely not. But sure enough I think it's the bloody gearbox. first the diff bearings now I think the legendary M32 has come to get me. strangely though it's 2nd, 3rd and 4th making the noise. Gonna get a family friend (A jag senior tech) to carry out an oil change on the box and go from there I think. Otherwise time to find a gearbox place in kent.