Usually in 1st, and lower end of 2nd, it sounds like there's a bunch of fluid being splashed around. My car doesn't leak, and none of the fluids are low. It sounds like it's coming from somewhere between my steering wheel and center console but I have hearing problems so who really knows. My performance doesn't seem to be affected but It's driving me nuts not having no idea what it is or if and how i can fix it or make it stop. It's like a huge zit in the middle of my back that I can feel, but can't reach.