This could be a couple things but let's start with this guide to get us started on this issue:

https://www.2carpros.com/articles/car-whistling-noise

If the noise is coming from the wheel, could it be a howling and not a whistle?

Normally wheel area issues are bearing issues and this would be a howling and not a whistle. Here is a guide that will help with this as well:

https://www.2carpros.com/articles/car-howling-noise

Is it possible to get a recording of this noise so that we can help figure out what it is? Basically, I suspect this is a bearing but hearing it will surely help.

Thanks