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This is going to be a process of eliminating the trim switches for the boat. Locate the wires inside the engine that run toward the front of the boat for the trim. Unplug them and turn the battery on, if the noise is not there, replace the helm trim switch. If the noise is still there, unplug the switch on the engine cowl, turn the battery back on, no noise, replace the cowling trim switch. If you have them both unplugged and are still getting the noise, it will be the relays.