The wheel bearing will make a low whine or moan when driving if going bad. Lift the car and turn the wheel by hand. If it doesn't turn easily then check that the caliper is releasing and not stuck. Also check for play in the wheel, left/right and top/bottom. If loose, could be a bad wheel bearing.
Brakes
the steering wheel wont make the front wheels make noise as there is no generating source from the steering wheel. it will be the other way around.
Front wheel bearing(s).
Wheel bearing
water/friction
There are several things that could be causing this noise to come from your front wheel well. You could have a faulty wheel bearing, a brake could be dragging, or a hub is rubbing.
All Taurus & Sables are front wheel drive.
Yes , a 2007 Ford Taurus is front wheel drive
The 2005 Ford Taurus has front wheel drive.
The 2012 Ford Taurus has front wheel drive.
The 2002 Ford Taurus has front wheel drive.
The 2008 Ford Taurus has front wheel drive.