Whistling noise from my 97 Dodge Dakota

[shark49]

My problem is while I’m driving about 30 to 40 miles an hour I have this high pitch air type whistling noise coming from the front exterior area of the truck. I’ve taped all holes and gaps to try and narrow this problem down but no avail. I’ve had this acquaintance that’s a mechanic told me its not wheel bearing problem or window seals but an air type problem. He briefly tried his best but no avail, I would appreciate any ideas in solving this annoying problem. Thanks, Shark49