Q: When accelerating car makes winding sound. What could it be?

This may be related to a variety of things that are driven by the serpentine belt that may correlate to the acceleration, however the most common noises resembling a whining sound are a failing alternator or a power steering pump that is failing or low on fluid.

As you may know, the alternator is responsible for charging the battery while the engine runs by generating amperage and recharging the battery while the engine turns the alternator. When the alternator begins to fail, the bearings inside my cause a whining sound that will correlate with engine speed or acceleration.

The power steering system operates on very high pressurized hydraulic pressure (in some cases as much as 300 psi). As a result, the pump works very hard to maintain the ability to assist turning your steering wheel and when the pump is overworked due to the rack and pinion not pump fluid properly or potentially due to pinched fluid lines, this may cause it to leak. I would recommend having an expert from YourMechanic come to your location to diagnose your power steering system.