May be something in contact with a fan blade, could be resonance, could be a loose screw or other some other object just rattling about.
When you tilt the case contact is lost and the noise stops.
However, I just noted a post about a cooler that behaved in a similar manner.
Update your post to include full system hardware specs and OS information.
Power down, unplug, open the case.
Clean out dust and debris, look for loose items, re-seat all cards, connectors, RAM, and jumpers.