I waited for a long time for the b3 motherboard to avoid any hassle with returns then the gigabyte ph67-ud-b3 today it came. ironically....
I boot up for first time and soon as it gets to windows loading I hear a really bad whine, I took out any fans and located it to either the CPU plate or coils around that area.

Further testing I found it doesn't do it under windows xp, it does do it on windows boot dvd/recovery and no hardware or PSU changes it. It changes depending on CPU load (worst when idle) and it does it no matter what power options I use in windows 7.
The only thing I've found that fixed the noise was 'c3/c6 state support' in BIOS which was advised in alot of other threads with similar problems. This however comes at unacceptable draw backs of increased power usage and no TurboBoost on my i5-2500k!

Has anyone come across the same? did you just RMA and get same, or different brand? or maybe you found a fix?
Please let me know