A little more explanation...
The coolant continually circulates thru the heater core - whether the heater is on or off. Thus, as BoxsterSteve suggests, its likely that there is an air pocket in the heater core creating the gurgling sound.
I'd start with bleeding the coolant system (lots of posts on this topic).
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1999 996 C2 - sold - bought back - sold for more
1997 Spec Boxster BSR #254
1979 911 SC
POC Licensed DE/TT Instructor
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