I have a '92 Accord LX with 172K miles and a manual transmission. I
have a lot of difficulty shifting from Reverse to 1st - the shifter
does not want to go into first. This seems to occur only after I have
backed up. If the car is sitting still, I can shift from R to 1st
without any problems. Also (not sure if it's related), there is a low
pitched whining or rubbing noise if I let the clutch out too slow when
in 1st gear.
The clutch master was replaced, but that didn't seem to do much.

I'd appreciate any help or advice anyone can offer.

Thanks,
Brian