So top up some gearbox oil first.
If won't help, probably only gearbox rebuilt will help.
its had 2 gear oil changes... once because i figured it best to do it and the 2nd a few thousand miles later when i replaced the clutch. and before you say it could be a possible clutch problem, the noise surely would have come sooner as i did the job back in november/december last year.
i used the genuine oil that Mercedes recommend from there parts department.
had it up on the ramp at work and it sounds like its definitely coming from the gearbox, ran the car up on the ramp and stopped 1 wheel at a time and the sound still was coming from the gearbox, so the headlight access panel can be ruled out.
i used my stethoscope to locate the noise and it made the same noise where ever i put it on the gearbox.
its off to Mercedes tomorrow, hopefully they will identify the noise and ill have to start saving for what ever the out come may be.