Gearbox output shaft bearing could be shot. That would do it in any gear and would get higher in pitch as speed increased.
Transfer case bearings would also make noise. Sometimes accompanied by the seals weeping - look for oil thrown from the output shafts.
Loose uni joints will do it too, same symptoms: whine increases with vehicle speed, independent of gears. However, these are a piece of cake to check. Get under the car and grab the drive shaft near the uni. Give it a bloody good shake - it shouldn't move. Mine don't budge. If you've got free play, that could be the source of the whining.
Otherwise, it could be differential. Not unheard of for water to get in the breathers and ruin things like the LSD.
Wheel bearings can make noise but usually make more noise when they're loaded up and less when they're unloaded. Test them by taking a corner at about 10km/h more than you should (say 55km/h in a 45km/h bend). I am assuming your tyres are up to the task! If the noise increases around a left hand bend, inspect the right hand bearings and vice versa.
I doubt this one: drum brakes are usually ok but they could make noise if there's an accumulation of junk in there (some of the guys have had to hose the mud out). While you're driving and hearing the noise (as low a speed as possible please) gently begin to apply the handbrake, don't just reef the thing on. You only want a light pressure. If the sound changes, consider popping the drums and inspecting pads.