I have my SE-R for about a year, now with about 58k on it. The entire clutch assy. is still all original with no repairs made. I noticed recently when I start the car, and engage the clutch after the revs come down, it starts to make a 'whirring' type of sound, similar to the noise a bad bearing would make. The noise stops as soon as I disengage the clutch. The clutch does not slip at all, and the throw-out bearing would respond oppositely if that was the problem. I took it to AAMCO just for the hell of it and the tech said it sounded like the noise was coming from the trans. itself - could be a bad bearing of some kind in there. Needless to say, its driving me insane and I was just curious if anyone else had a similar problem. Thanks for the help.