High pitch noise when accelerating on 2004 Lexus RX330

High pitch whinning noise when accelerating at 40 mph and 70 mph with foot on accelerator. The noise disappear when i lift my foot from the acceleratorI suspected it was the ball bearing and did a check at a local shop. They assess the ball bearings are okay but could not provide an answer to the whinning noise.

Asked by for the 2004 Lexus RX330
have the transmissons final drive checked for excessive don't list miles on the vehicle ...40-60k?