My girlfriend just bought an '02 Mercury Cougar and its making the same noise. However I'm pretty sure its clutch or transmission. It always makes the sound at low rpm durring acceleration and is barely audible at idle w/ clutch pedal released. Check this out:
http://www.svtownersassociation.com/...p?t=4865&pp=40
A little over half way, or do a page search on TRANSAXLE NOISE AT IDLE .
Anybody solve this issue? Vehicles making the noise still running 100%?