just put 4 new tires on my car. hear a whining noise when accelerating?

[deadheadweir]

I have a 2003 Hyundai Elantra with 40,000 miles. I just put 4 new tires on it. When accelerating or slowing down i hear this whining noise that increases when accelerating and decreases when slowing down. took car back and they said i needed a front end alignment. I got the alignment and the noise was just as bad. took car back and they said it was because the tires were low end tires (40,000 miles). they put on a new set of tires of a better grade (65,000 miles). the noise is just as bad as it originally was. Any ideas on what is causing the whining noise ???