The Whispering Lady is a voice behind a door. Nelkir, the youngest son of Balgruuf the Greater, has been listening to her whispering. After talking to her, the Dragonborn discovers she is in fact a manifestation of the Daedric Prince Mephala.
The Whispering Lady's door is in the basement of Dragonsreach.
- If the door is unlocked through the use of console commands, the Whispering Lady can be seen, as a placeholder for the audio that looks like a floating dresser.
- If you use a platter to sprint through the door, you can see the dresser even before the quest has started.