You´ll need a short (~ 1 second), looped engine sound.
Take a look at your GS folder:
projects --> carlevel --> engine.wav
to get an example.
I´ll upload some sounds, just wait a minute.
Edit: Here you go:
http://www.vulkanware.de/stuff/enginesounds.zipEdit2: They are already looped - but you can change the charactaristics with Audacity if you want to.