Sound is similar to a Rally Drift car engine (Turbo, Big Exhaust, Fiesta WRC like).

It is available for
RALLY_RACER = Sultan, Chavos DF8 or 4_CYLINDER_SPORT_1 = Blista, Futo, Hakumai

Video:
http://www.youtube.com/watch?v=_v8rOt4tni8

Created by BobyBlaby.
Enjoy!