I have the same sort of noise coming from my mums 98 polo 1.4. Have checked all brake and wheel components and nothing to suggest anything is wrong. I am thinkin its more gearbox/diff or inner cv joint. Not really that easy to check any of these for wear.
a few people hav sed wheel bearings now! is there any way of checking to make sure that is the prob for defo? is it possible to change them urself or is it best to get it done at a garage? expensive?