Other things that can whine (and vary with RPM):
Dying alternator
Serpentine belt
Turbo
Power steering pump (check fluid)
Idler pulley
I kinda doubt that it is really your timing belt - you can pull off the cover and check if it's rubbing against anything though. Make sure the tensioners are still keeping the belt nice & tight.
The best thing you can do is pop the hood and use a piece of pipe or something as a stethoscope and try to pinpoint the location of the whining. Everything's kinda in the same area though.
Is it making a noise like this?
http://www.youtube.com/watch?v=jxiPTfK0Dpg
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