1997 A4 low gear, low rpm whine

Hi,
My 1997 A4 1.8 manual has in the past few days developed a whine in 1st and 2nd gear. This happens under acceleration and deceleration, but only at fairly
low rpm.
Also, I don't know if I'm imagining this, but there seems to be a drop in acceleration..
It's done 131000 miles, and has in the last 5000 miles had a new clutch, new belts (all) and a new water pump.
Anybody have an idea or come across this before ?
Thanks.
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Could be loads of different things.
When was the gearbox fluid last change ? Was it done at the same time as the clutch ? If not, and you think it's gearbox related then change the gearbox oil to see if it goes away.
Richard
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I agree with Richard - my '76 MGB tells me when the gearbox oil is low by a whining in the lower gears.
Dan D '04 A4 1.8Tq MT-6 Central NJ USA
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Cheers Guys - will have the GB fluid checked
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