Kenshyn

http://youtu.be/8DoiFdVEqyk
Sound like this?
My car/my video.

The noise disappears when it's warmer than 35 degrees. Not heard on cold start or when the car is cold, but appears after car is warmed up. I also don't hear the sound after 2,500 rpm.
Never mind the comments on that video - I'm pretty sure it's valves.

My car is a 2001 with 102,xxx miles on it, and probably has never had its valves adjusted. I still haven't gotten around adjusting them because it's warmed up here lately, so I don't hear the noise anymore
Once I get some extra cash (since I want to switch to a 04-05 valve cover) I'll adjust them.

Kid_s2kcr

It sounds the same from the inside of the car but not the out side and mine is there all the time except when revved past 2,000rpm but once it drops back down after a few seconds it comes back.

kolyan2k

I always had this noise in cold temps, never caused any problems. I've just done valve adjustment and can report back if noise is present or not. I have 06 with 60k. I hardly doubt its heat shield or TCT

Kid_s2kcr

Update:

I added a little oil noise was still there. Had valve adjustment done noise is still there it's at a very good dealership getting it diagnosed. Will update when I hear something.