Whining from engine bay when accelerating

Hi guys recently I am hearing a whining sound coming from the engine bay when ever I press on the gas. The noise goes away once I lift off the gas but not right away there is a lag between when I lift off and the sound going away.

The whining is quite noticable above the engine noise especially at low speeds when pressing the gas.

I haven't located where it is coming from and was wondering if you guys had any ideas. I have a 99 with the 3.5 engine.

check for a vacuum leak by spraying starting fluid around the engine while its running and if the idle picks up theres your leak

Remember to use extreme caution when spraying anything flammable around a hot engine bay.

Have you noticed any drivability issues such as shifting, hesitation, etc. Also, check your tensioner pulley or belt.

Check to see if the power steering reservoir is low.

As far as drivability is concern it is driving just fine.

I will check the power steering fluod levels. Why would this cause a whining during acceleration?