My advice would be to start unplugging crap (HDD/DVD Drive) etc, until when you boot up the noise does not occur, that should narrow it down, also, unplug fans one at a time to see if it is a fan, make sure nothing is stuck in a fan (unlikely as the noise stops, but hey worth a shot). As well, turn on PC with case open, then get down close to the MB and narrow down the noise.