it sounds like the noise the wind makes on ur quarter windows at speed, but its coming from the tunnel, close to the shifter i think...

when is it happening at speed, when stopped with the clutch in?

um, i think wen stopped, but in neutral, no clutch in. its like a whistling sounds like the wind, strange i know...

like a metal wire in a tube perhaps does this sound right. you have a t4 2L in it with an upright conversion by sharpbuilt, right

Does the noise go away when u depress the clutch ?

If so its probably tour gearbox mainshaft bearing,
check the gearbox oil level ..

nah i hav a 1600tp type 1, yep will check out the fluid tomorro

I agree with the mainshaft bearing. When I bought my S it was like that. Even though the sound of mine was like dragging an iron clawfoot bathtub behind the car with a PA system blarin the sound of it directly into my eardrums!!! I still don't have full hearing in my left ear after that.
You should have seen the bearing and the oil!
The oil was a shiny goo, the bearing was split open, and the ball bearings looked like golfballs.

i wasnt sure if it was a big un or not cause if you miss a bearing with the sharpbuilt kit you get that sound, i agree with the rest on this one