I've had this same problem for a few months now. My machine is only a year and a half old, but it was silent for the first 15 months. Now it's not.
It sounds like it should be a fan, but it's not affected by any changes in fan speed or temperature. My iStat shows no anomolies, nor has Hardware checker been able to detect anything.
I have in fact had it in (we don't have apple stores in Peoria, IL, so I have to go to an authorized service center) and we still have an open ticket on it. Of course, right before I took it in it got quiet again and stayed that way for the entire three days it was in the repair shop. It stayed that way for another week and a half after I got it back. Then the noise started back up again.
The noise is directly affected by the brightness control (brighter=louder.) Only two other things have been able to stop it, even temporarily. SMC reset (inconsistently) and unplugging it after I shut it down. If I leave it overnight, plug it back in and start it up, it's quite usually until it goes into sleep mode. When I wake it up again the noise returns.
All of the Apple techs I've talked to say they have no idea what it is. Well, it's something and I'm hearing it right now. It's very much like the sound you hear on this video:
http://youtu.be/bgQk6HMAeMc
The poster claims to explain how to fix it, but doesn't really. What it shows is an iMac with the front screen removed and him sticking a pecil tip in one of the vents to stop the noise. The sound in this video appears to be coming from "LCD tape" which appears to be some kind of film coming from the LCD panel. Perhaps someone with apple expertise could explain this a little better.
So, if any of you (including apple techs reading this) have a chance to view this, what would be the best way to describe this? Better yet, how do we fix it or stop it from recurring?
I'm pretty sure the reason few people find a solution is because they assume its a fan making the noise, and the tech natually follows up on that hunch instead of pursuing some other leads. But if it's not a fan, and we don't know what else it's supposed to be, what do we tell tech support so that we can get this fixed. It's annoying, and I didn't have to put up with it earlier? And I certainly never heard this amount of noise coming from a Windows machine...
Thanks in advance to anyone who can bring us closer to solving this once and for all.