This paper presents the research results for the reduction of a gear whine noise based on experimental and analytic methods. The test vehicle has a whine noise problem at the passenger seats in a sport utility vehicle. To identify the transfer path of the interior noise due to the axle system, a vibration path analysis, modal analysis and operational deflection shape analysis are systematically employed. By using these various methods, it has been found that the interior noise generated by the axle system was airborne noise. To reduce and predict the whine generated by the axle system, structural modifications for the axle system are performed by using FEM and BEM techniques. The structural modification of the axle cover is suggested for the reduction of whine noise.